[{"data":1,"prerenderedAt":27552},["ShallowReactive",2],{"tip-plan-comptable-compte-4562-apporteurs-capital-appelé-non-versé":3,"plan-comptable-compte-4562-apporteurs-capital-appelé-non-versé-similars":346},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4562-apporteurs-capital-appelé-non-versé",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","jBwgwbaEyzk4Ec42Y745e","Entry","2025-04-25T13:18:58.687Z","2025-05-26T13:17:25.162Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",19,4,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":73,"slug":277,"faq_structured_data":278,"category":279},"Compte 4562 - Apporteurs - Capital appelé non versé","Le compte 4562 sert à enregistrer les montants de capital appelés par la société mais non encore versés par les associés.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":72},"Nader Zaim",{"metadata":52,"sys":55,"fields":63},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":24,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},{"title":50,"description":50,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":74,"content":75,"nodeType":276},{},[76,85,169,176,183,190,240,247,253,260],{"data":77,"content":78,"nodeType":84},{},[79],{"data":80,"marks":81,"value":82,"nodeType":83},{},[],"À quoi sert le compte 4562 en comptabilité ?","text","heading-2",{"data":86,"content":87,"nodeType":168},{},[88,92,98,102,111,115,123,127,132,141,146,150,155,159,164],{"data":89,"marks":90,"value":91,"nodeType":83},{},[],"Le compte 4562 est utilisé pour ",{"data":93,"marks":94,"value":97,"nodeType":83},{},[95],{"type":96},"bold","enregistrer les montants de capital qui ont été formellement appelés",{"data":99,"marks":100,"value":101,"nodeType":83},{},[]," auprès des associés ou actionnaires, mais qui n'ont pas encore été versés à l'entreprise. Ce compte fait partie de ",{"data":103,"content":105,"nodeType":110},{"uri":104},"/fr/fiches-pratiques/plan-comptable/compte-45-groupe-et-associes",[106],{"data":107,"marks":108,"value":109,"nodeType":83},{},[],"la classe 45","hyperlink",{"data":112,"marks":113,"value":114,"nodeType":83},{},[]," \"Groupe et associés\" et joue un rôle essentiel dans la gestion comptable des capitaux propres.\n\n",{"data":116,"content":118,"nodeType":110},{"uri":117},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[119],{"data":120,"marks":121,"value":122,"nodeType":83},{},[],"Selon le Plan Comptable Général 2025",{"data":124,"marks":125,"value":126,"nodeType":83},{},[],", le compte 4562 est ",{"data":128,"marks":129,"value":131,"nodeType":83},{},[130],{"type":96},"débité par le crédit ",{"data":133,"content":135,"nodeType":110},{"uri":134},"/fr/fiches-pratiques/plan-comptable/compte-109-actionnaires-capital-souscrit-non-appelé",[136],{"data":137,"marks":138,"value":140,"nodeType":83},{},[139],{"type":96},"du compte 109",{"data":142,"marks":143,"value":145,"nodeType":83},{},[144],{"type":96}," \"Actionnaires : Capital souscrit - non appelé\"",{"data":147,"marks":148,"value":149,"nodeType":83},{},[]," lors des appels successifs du capital. Il est ensuite ",{"data":151,"marks":152,"value":154,"nodeType":83},{},[153],{"type":96},"crédité lors de la réalisation effective de l'apport",{"data":156,"marks":157,"value":158,"nodeType":83},{},[]," par le débit du ou des comptes d'actifs concernés (généralement un compte de trésorerie).\n\nCe compte représente donc une ",{"data":160,"marks":161,"value":163,"nodeType":83},{},[162],{"type":96},"créance de l'entreprise envers ses associés",{"data":165,"marks":166,"value":167,"nodeType":83},{},[]," et constitue un indicateur des engagements financiers des apporteurs qui n'ont pas encore été honorés à un moment donné.","paragraph",{"data":170,"content":171,"nodeType":168},{},[172],{"data":173,"marks":174,"value":175,"nodeType":83},{},[],"",{"data":177,"content":178,"nodeType":84},{},[179],{"data":180,"marks":181,"value":182,"nodeType":83},{},[],"Quand utiliser le compte 4562 ?",{"data":184,"content":185,"nodeType":168},{},[186],{"data":187,"marks":188,"value":189,"nodeType":83},{},[],"Le compte 4562 est principalement utilisé dans les situations suivantes :",{"data":191,"content":192,"nodeType":239},{},[193,209,224],{"data":194,"content":195,"nodeType":208},{},[196],{"data":197,"content":198,"nodeType":168},{},[199,204],{"data":200,"marks":201,"value":203,"nodeType":83},{},[202],{"type":96},"Lors de la création d'une entreprise",{"data":205,"marks":206,"value":207,"nodeType":83},{},[]," : Si le capital social n'est pas intégralement versé à la constitution, le montant appelé mais non encore versé est enregistré dans ce compte. ","list-item",{"data":210,"content":211,"nodeType":208},{},[212],{"data":213,"content":214,"nodeType":168},{},[215,220],{"data":216,"marks":217,"value":219,"nodeType":83},{},[218],{"type":96},"Lors d'une augmentation de capital",{"data":221,"marks":222,"value":223,"nodeType":83},{},[]," : Quand une entreprise procède à une augmentation de capital et que les associés ne versent pas immédiatement la totalité des montants appelés.",{"data":225,"content":226,"nodeType":208},{},[227],{"data":228,"content":229,"nodeType":168},{},[230,235],{"data":231,"marks":232,"value":234,"nodeType":83},{},[233],{"type":96},"Pour les appels de fonds supplémentaires",{"data":236,"marks":237,"value":238,"nodeType":83},{},[]," : Lorsque l'entreprise a besoin de fonds additionnels et décide d'appeler une nouvelle partie du capital souscrit mais non encore libéré.","unordered-list",{"data":241,"content":242,"nodeType":168},{},[243],{"data":244,"marks":245,"value":246,"nodeType":83},{},[],"Le compte 4562 permet ainsi de suivre précisément les engagements financiers des associés envers la société et d'assurer la transparence sur l'état réel du capital versé.",{"data":248,"content":249,"nodeType":168},{},[250],{"data":251,"marks":252,"value":175,"nodeType":83},{},[],{"data":254,"content":255,"nodeType":84},{},[256],{"data":257,"marks":258,"value":259,"nodeType":83},{},[],"Implications fiscales du compte 4562",{"data":261,"content":262,"nodeType":168},{},[263,267,272],{"data":264,"marks":265,"value":266,"nodeType":83},{},[],"Sur le plan fiscal, les montants inscrits au compte 4562 ",{"data":268,"marks":269,"value":271,"nodeType":83},{},[270],{"type":96},"n'ont généralement pas d'implication fiscale directe",{"data":273,"marks":274,"value":275,"nodeType":83},{},[]," tant que le capital n'est pas effectivement versé. Ces sommes représentent des engagements des associés qui n'ont pas encore été concrétisés par un apport réel de fonds ou de biens.\n\nLes implications fiscales n'apparaissent qu'au moment de la libération effective du capital, où les apports peuvent être soumis à certains droits d'enregistrement selon la législation applicable.\n\nToutefois, la présence d'un montant significatif au compte 4562 peut avoir un impact sur l'analyse financière de l'entreprise, notamment dans l'évaluation de sa structure de financement et sa capacité à mobiliser des ressources. Les autorités fiscales peuvent également s'intéresser à ce compte dans le cadre d'un contrôle pour vérifier la cohérence entre le capital déclaré et les fonds effectivement à disposition de l'entreprise.","document","compte-4562-apporteurs-capital-appelé-non-versé",false,[280],{"metadata":281,"sys":284,"fields":296},{"tags":282,"concepts":283},[],[],{"space":285,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":290,"publishedVersion":292,"revision":24,"contentType":293,"locale":29},{"sys":286},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":291},{"id":21,"type":12,"linkType":22},24,{"sys":294},{"type":12,"linkType":27,"id":295},"category",{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":300,"metaTitle":302,"metaDescription":303,"mainTitle":304,"subtitle":321,"heroImage":322,"ctaButton":344,"ctaLink":345},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[301],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":305,"content":306,"nodeType":276},{},[307,315],{"data":308,"content":309,"nodeType":314},{},[310],{"data":311,"marks":312,"value":313,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":316,"content":317,"nodeType":168},{},[318],{"data":319,"marks":320,"value":175,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":323,"sys":326,"fields":333},{"tags":324,"concepts":325},[],[],{"space":327,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":331,"publishedVersion":24,"revision":45,"locale":29},{"sys":328},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":332},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":335},"Facturation",{"url":336,"details":337,"fileName":342,"contentType":343},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":338,"image":339},246703,{"width":340,"height":341},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[347,396,445,495,544,593,642,691,740,789,838,887,936,985,1034,1083,1132,1181,1230,1279,1328,1377,1426,1475,1524,1573,1622,1671,1720,1769,1818,1867,1916,1965,2014,2063,2112,2161,2210,2259,2308,2357,2406,2455,2504,2554,2603,2652,2701,2750,2799,2848,2897,2946,2995,3044,3093,3142,3191,3240,3289,3338,3387,3436,3485,3534,3583,3632,3681,3730,3779,3828,3877,3926,3975,4024,4073,4122,4171,4220,4269,4318,4367,4416,4465,4514,4563,4612,4661,4706,4755,4804,4853,4902,4951,5001,5050,5099,5148,5197,5246,5295,5344,5393,5442,5491,5540,5589,5638,5687,5736,5785,5834,5883,5933,5982,6032,6081,6131,6180,6229,6278,6327,6376,6426,6475,6524,6573,6622,6671,6720,6769,6818,6867,6916,6965,7014,7063,7112,7161,7210,7259,7308,7357,7406,7455,7504,7553,7602,7651,7700,7749,7798,7847,7896,7945,7994,8043,8092,8141,8190,8239,8288,8337,8386,8435,8484,8532,8581,8630,8679,8728,8777,8826,8876,8925,8974,9023,9072,9121,9170,9219,9268,9317,9366,9415,9464,9513,9562,9611,9660,9709,9758,9807,9856,9905,9954,10003,10052,10101,10150,10199,10248,10297,10346,10396,10445,10494,10543,10592,10641,10690,10739,10788,10837,10886,10935,10984,11033,11081,11130,11179,11228,11277,11326,11375,11424,11473,11522,11571,11620,11669,11718,11767,11816,11865,11914,11963,12012,12061,12110,12159,12208,12257,12306,12355,12404,12453,12502,12551,12600,12649,12698,12747,12796,12845,12894,12943,12992,13041,13090,13139,13188,13237,13286,13335,13384,13433,13482,13531,13580,13629,13678,13727,13776,13825,13874,13923,13972,14021,14071,14120,14169,14218,14267,14316,14365,14414,14463,14512,14561,14610,14659,14708,14757,14806,14855,14904,14953,15002,15051,15100,15149,15198,15247,15296,15346,15395,15443,15492,15541,15590,15639,15688,15737,15786,15835,15884,15933,15982,16031,16080,16130,16179,16228,16277,16326,16375,16424,16473,16522,16571,16620,16669,16718,16767,16816,16866,16915,16964,17013,17062,17111,17160,17209,17258,17307,17356,17405,17454,17503,17552,17601,17650,17699,17748,17797,17846,17895,17944,17993,18042,18091,18141,18190,18239,18288,18337,18386,18435,18484,18533,18582,18631,18680,18729,18778,18827,18876,18926,18976,19025,19074,19123,19172,19221,19270,19319,19368,19417,19466,19515,19564,19613,19662,19711,19760,19809,19859,19908,19957,20006,20055,20104,20153,20202,20251,20300,20349,20398,20447,20496,20545,20594,20643,20692,20741,20790,20839,20888,20937,20986,21035,21084,21133,21182,21231,21279,21328,21377,21426,21475,21524,21573,21622,21671,21720,21769,21818,21867,21916,21965,22014,22063,22112,22161,22210,22259,22308,22357,22406,22455,22504,22553,22602,22650,22699,22748,22797,22846,22895,22944,22993,23042,23091,23140,23190,23239,23288,23337,23386,23435,23484,23533,23582,23631,23680,23730,23779,23828,23877,23926,23975,24024,24073,24122,24171,24220,24269,24318,24367,24416,24465,24514,24563,24612,24661,24710,24759,24808,24857,24906,24955,25004,25054,25103,25152,25201,25250,25299,25348,25397,25446,25495,25544,25593,25642,25691,25740,25789,25838,25887,25936,25985,26033,26082,26131,26180,26229,26278,26327,26376,26425,26474,26523,26572,26621,26670,26719,26768,26817,26866,26915,26964,27013,27062,27111,27160,27209,27258,27307,27356,27405,27454,27503],{"sys":348,"fields":351},{"id":349,"createdAt":350},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":352,"slug":353,"articleIntro":352,"category":354},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[355],{"metadata":356,"sys":359,"fields":366},{"tags":357,"concepts":358},[],[],{"space":360,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":362,"publishedVersion":292,"revision":24,"contentType":364,"locale":29},{"sys":361},{"type":12,"linkType":13,"id":14},{"sys":363},{"id":21,"type":12,"linkType":22},{"sys":365},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":367,"metaTitle":302,"metaDescription":303,"mainTitle":368,"subtitle":321,"heroImage":383,"ctaButton":344,"ctaLink":345},[301],{"data":369,"content":370,"nodeType":276},{},[371,377],{"data":372,"content":373,"nodeType":314},{},[374],{"data":375,"marks":376,"value":313,"nodeType":83},{},[],{"data":378,"content":379,"nodeType":168},{},[380],{"data":381,"marks":382,"value":175,"nodeType":83},{},[],{"metadata":384,"sys":387,"fields":392},{"tags":385,"concepts":386},[],[],{"space":388,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":390,"publishedVersion":24,"revision":45,"locale":29},{"sys":389},{"type":12,"linkType":13,"id":14},{"sys":391},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":393},{"url":336,"details":394,"fileName":342,"contentType":343},{"size":338,"image":395},{"width":340,"height":341},{"sys":397,"fields":400},{"id":398,"createdAt":399},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":401,"slug":402,"articleIntro":401,"category":403},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[404],{"metadata":405,"sys":408,"fields":415},{"tags":406,"concepts":407},[],[],{"space":409,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":411,"publishedVersion":292,"revision":24,"contentType":413,"locale":29},{"sys":410},{"type":12,"linkType":13,"id":14},{"sys":412},{"id":21,"type":12,"linkType":22},{"sys":414},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":416,"metaTitle":302,"metaDescription":303,"mainTitle":417,"subtitle":321,"heroImage":432,"ctaButton":344,"ctaLink":345},[301],{"data":418,"content":419,"nodeType":276},{},[420,426],{"data":421,"content":422,"nodeType":314},{},[423],{"data":424,"marks":425,"value":313,"nodeType":83},{},[],{"data":427,"content":428,"nodeType":168},{},[429],{"data":430,"marks":431,"value":175,"nodeType":83},{},[],{"metadata":433,"sys":436,"fields":441},{"tags":434,"concepts":435},[],[],{"space":437,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":439,"publishedVersion":24,"revision":45,"locale":29},{"sys":438},{"type":12,"linkType":13,"id":14},{"sys":440},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":442},{"url":336,"details":443,"fileName":342,"contentType":343},{"size":338,"image":444},{"width":340,"height":341},{"sys":446,"fields":449},{"id":447,"createdAt":448},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":450,"slug":451,"articleIntro":452,"category":453},"Compte 6333 - Participation employeurs à la formation professionnelle continue","compte-6333-participation-des-employeurs-a-la-formation-professionnelle-continue","Le compte 6333 est utilisé pour comptabiliser les versements effectués par l'entreprise aux organismes collecteurs agréés (OPCO) pour la formation professionnelle continue des salariés.",[454],{"metadata":455,"sys":458,"fields":465},{"tags":456,"concepts":457},[],[],{"space":459,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":461,"publishedVersion":292,"revision":24,"contentType":463,"locale":29},{"sys":460},{"type":12,"linkType":13,"id":14},{"sys":462},{"id":21,"type":12,"linkType":22},{"sys":464},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":466,"metaTitle":302,"metaDescription":303,"mainTitle":467,"subtitle":321,"heroImage":482,"ctaButton":344,"ctaLink":345},[301],{"data":468,"content":469,"nodeType":276},{},[470,476],{"data":471,"content":472,"nodeType":314},{},[473],{"data":474,"marks":475,"value":313,"nodeType":83},{},[],{"data":477,"content":478,"nodeType":168},{},[479],{"data":480,"marks":481,"value":175,"nodeType":83},{},[],{"metadata":483,"sys":486,"fields":491},{"tags":484,"concepts":485},[],[],{"space":487,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":489,"publishedVersion":24,"revision":45,"locale":29},{"sys":488},{"type":12,"linkType":13,"id":14},{"sys":490},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":492},{"url":336,"details":493,"fileName":342,"contentType":343},{"size":338,"image":494},{"width":340,"height":341},{"sys":496,"fields":499},{"id":497,"createdAt":498},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":500,"slug":501,"articleIntro":500,"category":502},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[503],{"metadata":504,"sys":507,"fields":514},{"tags":505,"concepts":506},[],[],{"space":508,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":510,"publishedVersion":292,"revision":24,"contentType":512,"locale":29},{"sys":509},{"type":12,"linkType":13,"id":14},{"sys":511},{"id":21,"type":12,"linkType":22},{"sys":513},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":515,"metaTitle":302,"metaDescription":303,"mainTitle":516,"subtitle":321,"heroImage":531,"ctaButton":344,"ctaLink":345},[301],{"data":517,"content":518,"nodeType":276},{},[519,525],{"data":520,"content":521,"nodeType":314},{},[522],{"data":523,"marks":524,"value":313,"nodeType":83},{},[],{"data":526,"content":527,"nodeType":168},{},[528],{"data":529,"marks":530,"value":175,"nodeType":83},{},[],{"metadata":532,"sys":535,"fields":540},{"tags":533,"concepts":534},[],[],{"space":536,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":538,"publishedVersion":24,"revision":45,"locale":29},{"sys":537},{"type":12,"linkType":13,"id":14},{"sys":539},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":541},{"url":336,"details":542,"fileName":342,"contentType":343},{"size":338,"image":543},{"width":340,"height":341},{"sys":545,"fields":548},{"id":546,"createdAt":547},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":549,"slug":550,"articleIntro":549,"category":551},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[552],{"metadata":553,"sys":556,"fields":563},{"tags":554,"concepts":555},[],[],{"space":557,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":559,"publishedVersion":292,"revision":24,"contentType":561,"locale":29},{"sys":558},{"type":12,"linkType":13,"id":14},{"sys":560},{"id":21,"type":12,"linkType":22},{"sys":562},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":564,"metaTitle":302,"metaDescription":303,"mainTitle":565,"subtitle":321,"heroImage":580,"ctaButton":344,"ctaLink":345},[301],{"data":566,"content":567,"nodeType":276},{},[568,574],{"data":569,"content":570,"nodeType":314},{},[571],{"data":572,"marks":573,"value":313,"nodeType":83},{},[],{"data":575,"content":576,"nodeType":168},{},[577],{"data":578,"marks":579,"value":175,"nodeType":83},{},[],{"metadata":581,"sys":584,"fields":589},{"tags":582,"concepts":583},[],[],{"space":585,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":587,"publishedVersion":24,"revision":45,"locale":29},{"sys":586},{"type":12,"linkType":13,"id":14},{"sys":588},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":590},{"url":336,"details":591,"fileName":342,"contentType":343},{"size":338,"image":592},{"width":340,"height":341},{"sys":594,"fields":597},{"id":595,"createdAt":596},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":598,"slug":599,"articleIntro":598,"category":600},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[601],{"metadata":602,"sys":605,"fields":612},{"tags":603,"concepts":604},[],[],{"space":606,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":608,"publishedVersion":292,"revision":24,"contentType":610,"locale":29},{"sys":607},{"type":12,"linkType":13,"id":14},{"sys":609},{"id":21,"type":12,"linkType":22},{"sys":611},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":613,"metaTitle":302,"metaDescription":303,"mainTitle":614,"subtitle":321,"heroImage":629,"ctaButton":344,"ctaLink":345},[301],{"data":615,"content":616,"nodeType":276},{},[617,623],{"data":618,"content":619,"nodeType":314},{},[620],{"data":621,"marks":622,"value":313,"nodeType":83},{},[],{"data":624,"content":625,"nodeType":168},{},[626],{"data":627,"marks":628,"value":175,"nodeType":83},{},[],{"metadata":630,"sys":633,"fields":638},{"tags":631,"concepts":632},[],[],{"space":634,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":636,"publishedVersion":24,"revision":45,"locale":29},{"sys":635},{"type":12,"linkType":13,"id":14},{"sys":637},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":639},{"url":336,"details":640,"fileName":342,"contentType":343},{"size":338,"image":641},{"width":340,"height":341},{"sys":643,"fields":646},{"id":644,"createdAt":645},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":647,"slug":648,"articleIntro":647,"category":649},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[650],{"metadata":651,"sys":654,"fields":661},{"tags":652,"concepts":653},[],[],{"space":655,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":657,"publishedVersion":292,"revision":24,"contentType":659,"locale":29},{"sys":656},{"type":12,"linkType":13,"id":14},{"sys":658},{"id":21,"type":12,"linkType":22},{"sys":660},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":662,"metaTitle":302,"metaDescription":303,"mainTitle":663,"subtitle":321,"heroImage":678,"ctaButton":344,"ctaLink":345},[301],{"data":664,"content":665,"nodeType":276},{},[666,672],{"data":667,"content":668,"nodeType":314},{},[669],{"data":670,"marks":671,"value":313,"nodeType":83},{},[],{"data":673,"content":674,"nodeType":168},{},[675],{"data":676,"marks":677,"value":175,"nodeType":83},{},[],{"metadata":679,"sys":682,"fields":687},{"tags":680,"concepts":681},[],[],{"space":683,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":685,"publishedVersion":24,"revision":45,"locale":29},{"sys":684},{"type":12,"linkType":13,"id":14},{"sys":686},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":688},{"url":336,"details":689,"fileName":342,"contentType":343},{"size":338,"image":690},{"width":340,"height":341},{"sys":692,"fields":695},{"id":693,"createdAt":694},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":696,"slug":697,"articleIntro":-1,"category":698},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[699],{"metadata":700,"sys":703,"fields":710},{"tags":701,"concepts":702},[],[],{"space":704,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":706,"publishedVersion":292,"revision":24,"contentType":708,"locale":29},{"sys":705},{"type":12,"linkType":13,"id":14},{"sys":707},{"id":21,"type":12,"linkType":22},{"sys":709},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":711,"metaTitle":302,"metaDescription":303,"mainTitle":712,"subtitle":321,"heroImage":727,"ctaButton":344,"ctaLink":345},[301],{"data":713,"content":714,"nodeType":276},{},[715,721],{"data":716,"content":717,"nodeType":314},{},[718],{"data":719,"marks":720,"value":313,"nodeType":83},{},[],{"data":722,"content":723,"nodeType":168},{},[724],{"data":725,"marks":726,"value":175,"nodeType":83},{},[],{"metadata":728,"sys":731,"fields":736},{"tags":729,"concepts":730},[],[],{"space":732,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":734,"publishedVersion":24,"revision":45,"locale":29},{"sys":733},{"type":12,"linkType":13,"id":14},{"sys":735},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":737},{"url":336,"details":738,"fileName":342,"contentType":343},{"size":338,"image":739},{"width":340,"height":341},{"sys":741,"fields":744},{"id":742,"createdAt":743},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":745,"slug":746,"articleIntro":745,"category":747},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[748],{"metadata":749,"sys":752,"fields":759},{"tags":750,"concepts":751},[],[],{"space":753,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":755,"publishedVersion":292,"revision":24,"contentType":757,"locale":29},{"sys":754},{"type":12,"linkType":13,"id":14},{"sys":756},{"id":21,"type":12,"linkType":22},{"sys":758},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":760,"metaTitle":302,"metaDescription":303,"mainTitle":761,"subtitle":321,"heroImage":776,"ctaButton":344,"ctaLink":345},[301],{"data":762,"content":763,"nodeType":276},{},[764,770],{"data":765,"content":766,"nodeType":314},{},[767],{"data":768,"marks":769,"value":313,"nodeType":83},{},[],{"data":771,"content":772,"nodeType":168},{},[773],{"data":774,"marks":775,"value":175,"nodeType":83},{},[],{"metadata":777,"sys":780,"fields":785},{"tags":778,"concepts":779},[],[],{"space":781,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":783,"publishedVersion":24,"revision":45,"locale":29},{"sys":782},{"type":12,"linkType":13,"id":14},{"sys":784},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":786},{"url":336,"details":787,"fileName":342,"contentType":343},{"size":338,"image":788},{"width":340,"height":341},{"sys":790,"fields":793},{"id":791,"createdAt":792},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":794,"slug":795,"articleIntro":794,"category":796},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[797],{"metadata":798,"sys":801,"fields":808},{"tags":799,"concepts":800},[],[],{"space":802,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":804,"publishedVersion":292,"revision":24,"contentType":806,"locale":29},{"sys":803},{"type":12,"linkType":13,"id":14},{"sys":805},{"id":21,"type":12,"linkType":22},{"sys":807},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":809,"metaTitle":302,"metaDescription":303,"mainTitle":810,"subtitle":321,"heroImage":825,"ctaButton":344,"ctaLink":345},[301],{"data":811,"content":812,"nodeType":276},{},[813,819],{"data":814,"content":815,"nodeType":314},{},[816],{"data":817,"marks":818,"value":313,"nodeType":83},{},[],{"data":820,"content":821,"nodeType":168},{},[822],{"data":823,"marks":824,"value":175,"nodeType":83},{},[],{"metadata":826,"sys":829,"fields":834},{"tags":827,"concepts":828},[],[],{"space":830,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":832,"publishedVersion":24,"revision":45,"locale":29},{"sys":831},{"type":12,"linkType":13,"id":14},{"sys":833},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":835},{"url":336,"details":836,"fileName":342,"contentType":343},{"size":338,"image":837},{"width":340,"height":341},{"sys":839,"fields":842},{"id":840,"createdAt":841},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":843,"slug":844,"articleIntro":843,"category":845},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[846],{"metadata":847,"sys":850,"fields":857},{"tags":848,"concepts":849},[],[],{"space":851,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":853,"publishedVersion":292,"revision":24,"contentType":855,"locale":29},{"sys":852},{"type":12,"linkType":13,"id":14},{"sys":854},{"id":21,"type":12,"linkType":22},{"sys":856},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":858,"metaTitle":302,"metaDescription":303,"mainTitle":859,"subtitle":321,"heroImage":874,"ctaButton":344,"ctaLink":345},[301],{"data":860,"content":861,"nodeType":276},{},[862,868],{"data":863,"content":864,"nodeType":314},{},[865],{"data":866,"marks":867,"value":313,"nodeType":83},{},[],{"data":869,"content":870,"nodeType":168},{},[871],{"data":872,"marks":873,"value":175,"nodeType":83},{},[],{"metadata":875,"sys":878,"fields":883},{"tags":876,"concepts":877},[],[],{"space":879,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":881,"publishedVersion":24,"revision":45,"locale":29},{"sys":880},{"type":12,"linkType":13,"id":14},{"sys":882},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":884},{"url":336,"details":885,"fileName":342,"contentType":343},{"size":338,"image":886},{"width":340,"height":341},{"sys":888,"fields":891},{"id":889,"createdAt":890},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":892,"slug":893,"articleIntro":892,"category":894},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[895],{"metadata":896,"sys":899,"fields":906},{"tags":897,"concepts":898},[],[],{"space":900,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":902,"publishedVersion":292,"revision":24,"contentType":904,"locale":29},{"sys":901},{"type":12,"linkType":13,"id":14},{"sys":903},{"id":21,"type":12,"linkType":22},{"sys":905},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":907,"metaTitle":302,"metaDescription":303,"mainTitle":908,"subtitle":321,"heroImage":923,"ctaButton":344,"ctaLink":345},[301],{"data":909,"content":910,"nodeType":276},{},[911,917],{"data":912,"content":913,"nodeType":314},{},[914],{"data":915,"marks":916,"value":313,"nodeType":83},{},[],{"data":918,"content":919,"nodeType":168},{},[920],{"data":921,"marks":922,"value":175,"nodeType":83},{},[],{"metadata":924,"sys":927,"fields":932},{"tags":925,"concepts":926},[],[],{"space":928,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":930,"publishedVersion":24,"revision":45,"locale":29},{"sys":929},{"type":12,"linkType":13,"id":14},{"sys":931},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":933},{"url":336,"details":934,"fileName":342,"contentType":343},{"size":338,"image":935},{"width":340,"height":341},{"sys":937,"fields":940},{"id":938,"createdAt":939},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":941,"slug":942,"articleIntro":941,"category":943},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[944],{"metadata":945,"sys":948,"fields":955},{"tags":946,"concepts":947},[],[],{"space":949,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":951,"publishedVersion":292,"revision":24,"contentType":953,"locale":29},{"sys":950},{"type":12,"linkType":13,"id":14},{"sys":952},{"id":21,"type":12,"linkType":22},{"sys":954},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":956,"metaTitle":302,"metaDescription":303,"mainTitle":957,"subtitle":321,"heroImage":972,"ctaButton":344,"ctaLink":345},[301],{"data":958,"content":959,"nodeType":276},{},[960,966],{"data":961,"content":962,"nodeType":314},{},[963],{"data":964,"marks":965,"value":313,"nodeType":83},{},[],{"data":967,"content":968,"nodeType":168},{},[969],{"data":970,"marks":971,"value":175,"nodeType":83},{},[],{"metadata":973,"sys":976,"fields":981},{"tags":974,"concepts":975},[],[],{"space":977,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":979,"publishedVersion":24,"revision":45,"locale":29},{"sys":978},{"type":12,"linkType":13,"id":14},{"sys":980},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":982},{"url":336,"details":983,"fileName":342,"contentType":343},{"size":338,"image":984},{"width":340,"height":341},{"sys":986,"fields":989},{"id":987,"createdAt":988},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":990,"slug":991,"articleIntro":990,"category":992},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[993],{"metadata":994,"sys":997,"fields":1004},{"tags":995,"concepts":996},[],[],{"space":998,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1000,"publishedVersion":292,"revision":24,"contentType":1002,"locale":29},{"sys":999},{"type":12,"linkType":13,"id":14},{"sys":1001},{"id":21,"type":12,"linkType":22},{"sys":1003},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1005,"metaTitle":302,"metaDescription":303,"mainTitle":1006,"subtitle":321,"heroImage":1021,"ctaButton":344,"ctaLink":345},[301],{"data":1007,"content":1008,"nodeType":276},{},[1009,1015],{"data":1010,"content":1011,"nodeType":314},{},[1012],{"data":1013,"marks":1014,"value":313,"nodeType":83},{},[],{"data":1016,"content":1017,"nodeType":168},{},[1018],{"data":1019,"marks":1020,"value":175,"nodeType":83},{},[],{"metadata":1022,"sys":1025,"fields":1030},{"tags":1023,"concepts":1024},[],[],{"space":1026,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1028,"publishedVersion":24,"revision":45,"locale":29},{"sys":1027},{"type":12,"linkType":13,"id":14},{"sys":1029},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1031},{"url":336,"details":1032,"fileName":342,"contentType":343},{"size":338,"image":1033},{"width":340,"height":341},{"sys":1035,"fields":1038},{"id":1036,"createdAt":1037},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":1039,"slug":1040,"articleIntro":-1,"category":1041},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[1042],{"metadata":1043,"sys":1046,"fields":1053},{"tags":1044,"concepts":1045},[],[],{"space":1047,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1049,"publishedVersion":292,"revision":24,"contentType":1051,"locale":29},{"sys":1048},{"type":12,"linkType":13,"id":14},{"sys":1050},{"id":21,"type":12,"linkType":22},{"sys":1052},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1054,"metaTitle":302,"metaDescription":303,"mainTitle":1055,"subtitle":321,"heroImage":1070,"ctaButton":344,"ctaLink":345},[301],{"data":1056,"content":1057,"nodeType":276},{},[1058,1064],{"data":1059,"content":1060,"nodeType":314},{},[1061],{"data":1062,"marks":1063,"value":313,"nodeType":83},{},[],{"data":1065,"content":1066,"nodeType":168},{},[1067],{"data":1068,"marks":1069,"value":175,"nodeType":83},{},[],{"metadata":1071,"sys":1074,"fields":1079},{"tags":1072,"concepts":1073},[],[],{"space":1075,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1077,"publishedVersion":24,"revision":45,"locale":29},{"sys":1076},{"type":12,"linkType":13,"id":14},{"sys":1078},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1080},{"url":336,"details":1081,"fileName":342,"contentType":343},{"size":338,"image":1082},{"width":340,"height":341},{"sys":1084,"fields":1087},{"id":1085,"createdAt":1086},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":1088,"slug":1089,"articleIntro":1088,"category":1090},"206 - Droit au bail","compte-206-droit-au-bail",[1091],{"metadata":1092,"sys":1095,"fields":1102},{"tags":1093,"concepts":1094},[],[],{"space":1096,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1098,"publishedVersion":292,"revision":24,"contentType":1100,"locale":29},{"sys":1097},{"type":12,"linkType":13,"id":14},{"sys":1099},{"id":21,"type":12,"linkType":22},{"sys":1101},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1103,"metaTitle":302,"metaDescription":303,"mainTitle":1104,"subtitle":321,"heroImage":1119,"ctaButton":344,"ctaLink":345},[301],{"data":1105,"content":1106,"nodeType":276},{},[1107,1113],{"data":1108,"content":1109,"nodeType":314},{},[1110],{"data":1111,"marks":1112,"value":313,"nodeType":83},{},[],{"data":1114,"content":1115,"nodeType":168},{},[1116],{"data":1117,"marks":1118,"value":175,"nodeType":83},{},[],{"metadata":1120,"sys":1123,"fields":1128},{"tags":1121,"concepts":1122},[],[],{"space":1124,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1126,"publishedVersion":24,"revision":45,"locale":29},{"sys":1125},{"type":12,"linkType":13,"id":14},{"sys":1127},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1129},{"url":336,"details":1130,"fileName":342,"contentType":343},{"size":338,"image":1131},{"width":340,"height":341},{"sys":1133,"fields":1136},{"id":1134,"createdAt":1135},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":1137,"slug":1138,"articleIntro":1137,"category":1139},"6097 - de marchandises","compte-6097-de-marchandises",[1140],{"metadata":1141,"sys":1144,"fields":1151},{"tags":1142,"concepts":1143},[],[],{"space":1145,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1147,"publishedVersion":292,"revision":24,"contentType":1149,"locale":29},{"sys":1146},{"type":12,"linkType":13,"id":14},{"sys":1148},{"id":21,"type":12,"linkType":22},{"sys":1150},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1152,"metaTitle":302,"metaDescription":303,"mainTitle":1153,"subtitle":321,"heroImage":1168,"ctaButton":344,"ctaLink":345},[301],{"data":1154,"content":1155,"nodeType":276},{},[1156,1162],{"data":1157,"content":1158,"nodeType":314},{},[1159],{"data":1160,"marks":1161,"value":313,"nodeType":83},{},[],{"data":1163,"content":1164,"nodeType":168},{},[1165],{"data":1166,"marks":1167,"value":175,"nodeType":83},{},[],{"metadata":1169,"sys":1172,"fields":1177},{"tags":1170,"concepts":1171},[],[],{"space":1173,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1175,"publishedVersion":24,"revision":45,"locale":29},{"sys":1174},{"type":12,"linkType":13,"id":14},{"sys":1176},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1178},{"url":336,"details":1179,"fileName":342,"contentType":343},{"size":338,"image":1180},{"width":340,"height":341},{"sys":1182,"fields":1185},{"id":1183,"createdAt":1184},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":1186,"slug":1187,"articleIntro":1186,"category":1188},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[1189],{"metadata":1190,"sys":1193,"fields":1200},{"tags":1191,"concepts":1192},[],[],{"space":1194,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1196,"publishedVersion":292,"revision":24,"contentType":1198,"locale":29},{"sys":1195},{"type":12,"linkType":13,"id":14},{"sys":1197},{"id":21,"type":12,"linkType":22},{"sys":1199},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1201,"metaTitle":302,"metaDescription":303,"mainTitle":1202,"subtitle":321,"heroImage":1217,"ctaButton":344,"ctaLink":345},[301],{"data":1203,"content":1204,"nodeType":276},{},[1205,1211],{"data":1206,"content":1207,"nodeType":314},{},[1208],{"data":1209,"marks":1210,"value":313,"nodeType":83},{},[],{"data":1212,"content":1213,"nodeType":168},{},[1214],{"data":1215,"marks":1216,"value":175,"nodeType":83},{},[],{"metadata":1218,"sys":1221,"fields":1226},{"tags":1219,"concepts":1220},[],[],{"space":1222,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1224,"publishedVersion":24,"revision":45,"locale":29},{"sys":1223},{"type":12,"linkType":13,"id":14},{"sys":1225},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1227},{"url":336,"details":1228,"fileName":342,"contentType":343},{"size":338,"image":1229},{"width":340,"height":341},{"sys":1231,"fields":1234},{"id":1232,"createdAt":1233},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":1235,"slug":1236,"articleIntro":1235,"category":1237},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[1238],{"metadata":1239,"sys":1242,"fields":1249},{"tags":1240,"concepts":1241},[],[],{"space":1243,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1245,"publishedVersion":292,"revision":24,"contentType":1247,"locale":29},{"sys":1244},{"type":12,"linkType":13,"id":14},{"sys":1246},{"id":21,"type":12,"linkType":22},{"sys":1248},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1250,"metaTitle":302,"metaDescription":303,"mainTitle":1251,"subtitle":321,"heroImage":1266,"ctaButton":344,"ctaLink":345},[301],{"data":1252,"content":1253,"nodeType":276},{},[1254,1260],{"data":1255,"content":1256,"nodeType":314},{},[1257],{"data":1258,"marks":1259,"value":313,"nodeType":83},{},[],{"data":1261,"content":1262,"nodeType":168},{},[1263],{"data":1264,"marks":1265,"value":175,"nodeType":83},{},[],{"metadata":1267,"sys":1270,"fields":1275},{"tags":1268,"concepts":1269},[],[],{"space":1271,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1273,"publishedVersion":24,"revision":45,"locale":29},{"sys":1272},{"type":12,"linkType":13,"id":14},{"sys":1274},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1276},{"url":336,"details":1277,"fileName":342,"contentType":343},{"size":338,"image":1278},{"width":340,"height":341},{"sys":1280,"fields":1283},{"id":1281,"createdAt":1282},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":1284,"slug":1285,"articleIntro":1284,"category":1286},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[1287],{"metadata":1288,"sys":1291,"fields":1298},{"tags":1289,"concepts":1290},[],[],{"space":1292,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1294,"publishedVersion":292,"revision":24,"contentType":1296,"locale":29},{"sys":1293},{"type":12,"linkType":13,"id":14},{"sys":1295},{"id":21,"type":12,"linkType":22},{"sys":1297},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1299,"metaTitle":302,"metaDescription":303,"mainTitle":1300,"subtitle":321,"heroImage":1315,"ctaButton":344,"ctaLink":345},[301],{"data":1301,"content":1302,"nodeType":276},{},[1303,1309],{"data":1304,"content":1305,"nodeType":314},{},[1306],{"data":1307,"marks":1308,"value":313,"nodeType":83},{},[],{"data":1310,"content":1311,"nodeType":168},{},[1312],{"data":1313,"marks":1314,"value":175,"nodeType":83},{},[],{"metadata":1316,"sys":1319,"fields":1324},{"tags":1317,"concepts":1318},[],[],{"space":1320,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1322,"publishedVersion":24,"revision":45,"locale":29},{"sys":1321},{"type":12,"linkType":13,"id":14},{"sys":1323},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1325},{"url":336,"details":1326,"fileName":342,"contentType":343},{"size":338,"image":1327},{"width":340,"height":341},{"sys":1329,"fields":1332},{"id":1330,"createdAt":1331},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":1333,"slug":1334,"articleIntro":-1,"category":1335},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[1336],{"metadata":1337,"sys":1340,"fields":1347},{"tags":1338,"concepts":1339},[],[],{"space":1341,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1343,"publishedVersion":292,"revision":24,"contentType":1345,"locale":29},{"sys":1342},{"type":12,"linkType":13,"id":14},{"sys":1344},{"id":21,"type":12,"linkType":22},{"sys":1346},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1348,"metaTitle":302,"metaDescription":303,"mainTitle":1349,"subtitle":321,"heroImage":1364,"ctaButton":344,"ctaLink":345},[301],{"data":1350,"content":1351,"nodeType":276},{},[1352,1358],{"data":1353,"content":1354,"nodeType":314},{},[1355],{"data":1356,"marks":1357,"value":313,"nodeType":83},{},[],{"data":1359,"content":1360,"nodeType":168},{},[1361],{"data":1362,"marks":1363,"value":175,"nodeType":83},{},[],{"metadata":1365,"sys":1368,"fields":1373},{"tags":1366,"concepts":1367},[],[],{"space":1369,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1371,"publishedVersion":24,"revision":45,"locale":29},{"sys":1370},{"type":12,"linkType":13,"id":14},{"sys":1372},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1374},{"url":336,"details":1375,"fileName":342,"contentType":343},{"size":338,"image":1376},{"width":340,"height":341},{"sys":1378,"fields":1381},{"id":1379,"createdAt":1380},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":1382,"slug":1383,"articleIntro":1382,"category":1384},"Compte 6256 - Missions","compte-6256-missions",[1385],{"metadata":1386,"sys":1389,"fields":1396},{"tags":1387,"concepts":1388},[],[],{"space":1390,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1392,"publishedVersion":292,"revision":24,"contentType":1394,"locale":29},{"sys":1391},{"type":12,"linkType":13,"id":14},{"sys":1393},{"id":21,"type":12,"linkType":22},{"sys":1395},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1397,"metaTitle":302,"metaDescription":303,"mainTitle":1398,"subtitle":321,"heroImage":1413,"ctaButton":344,"ctaLink":345},[301],{"data":1399,"content":1400,"nodeType":276},{},[1401,1407],{"data":1402,"content":1403,"nodeType":314},{},[1404],{"data":1405,"marks":1406,"value":313,"nodeType":83},{},[],{"data":1408,"content":1409,"nodeType":168},{},[1410],{"data":1411,"marks":1412,"value":175,"nodeType":83},{},[],{"metadata":1414,"sys":1417,"fields":1422},{"tags":1415,"concepts":1416},[],[],{"space":1418,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1420,"publishedVersion":24,"revision":45,"locale":29},{"sys":1419},{"type":12,"linkType":13,"id":14},{"sys":1421},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1423},{"url":336,"details":1424,"fileName":342,"contentType":343},{"size":338,"image":1425},{"width":340,"height":341},{"sys":1427,"fields":1430},{"id":1428,"createdAt":1429},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":1431,"slug":1432,"articleIntro":1431,"category":1433},"78174 - Créances","compte-78174-creances",[1434],{"metadata":1435,"sys":1438,"fields":1445},{"tags":1436,"concepts":1437},[],[],{"space":1439,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1441,"publishedVersion":292,"revision":24,"contentType":1443,"locale":29},{"sys":1440},{"type":12,"linkType":13,"id":14},{"sys":1442},{"id":21,"type":12,"linkType":22},{"sys":1444},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1446,"metaTitle":302,"metaDescription":303,"mainTitle":1447,"subtitle":321,"heroImage":1462,"ctaButton":344,"ctaLink":345},[301],{"data":1448,"content":1449,"nodeType":276},{},[1450,1456],{"data":1451,"content":1452,"nodeType":314},{},[1453],{"data":1454,"marks":1455,"value":313,"nodeType":83},{},[],{"data":1457,"content":1458,"nodeType":168},{},[1459],{"data":1460,"marks":1461,"value":175,"nodeType":83},{},[],{"metadata":1463,"sys":1466,"fields":1471},{"tags":1464,"concepts":1465},[],[],{"space":1467,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1469,"publishedVersion":24,"revision":45,"locale":29},{"sys":1468},{"type":12,"linkType":13,"id":14},{"sys":1470},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1472},{"url":336,"details":1473,"fileName":342,"contentType":343},{"size":338,"image":1474},{"width":340,"height":341},{"sys":1476,"fields":1479},{"id":1477,"createdAt":1478},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":1480,"slug":1481,"articleIntro":-1,"category":1482},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[1483],{"metadata":1484,"sys":1487,"fields":1494},{"tags":1485,"concepts":1486},[],[],{"space":1488,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1490,"publishedVersion":292,"revision":24,"contentType":1492,"locale":29},{"sys":1489},{"type":12,"linkType":13,"id":14},{"sys":1491},{"id":21,"type":12,"linkType":22},{"sys":1493},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1495,"metaTitle":302,"metaDescription":303,"mainTitle":1496,"subtitle":321,"heroImage":1511,"ctaButton":344,"ctaLink":345},[301],{"data":1497,"content":1498,"nodeType":276},{},[1499,1505],{"data":1500,"content":1501,"nodeType":314},{},[1502],{"data":1503,"marks":1504,"value":313,"nodeType":83},{},[],{"data":1506,"content":1507,"nodeType":168},{},[1508],{"data":1509,"marks":1510,"value":175,"nodeType":83},{},[],{"metadata":1512,"sys":1515,"fields":1520},{"tags":1513,"concepts":1514},[],[],{"space":1516,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1518,"publishedVersion":24,"revision":45,"locale":29},{"sys":1517},{"type":12,"linkType":13,"id":14},{"sys":1519},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1521},{"url":336,"details":1522,"fileName":342,"contentType":343},{"size":338,"image":1523},{"width":340,"height":341},{"sys":1525,"fields":1528},{"id":1526,"createdAt":1527},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":1529,"slug":1530,"articleIntro":1529,"category":1531},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[1532],{"metadata":1533,"sys":1536,"fields":1543},{"tags":1534,"concepts":1535},[],[],{"space":1537,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1539,"publishedVersion":292,"revision":24,"contentType":1541,"locale":29},{"sys":1538},{"type":12,"linkType":13,"id":14},{"sys":1540},{"id":21,"type":12,"linkType":22},{"sys":1542},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1544,"metaTitle":302,"metaDescription":303,"mainTitle":1545,"subtitle":321,"heroImage":1560,"ctaButton":344,"ctaLink":345},[301],{"data":1546,"content":1547,"nodeType":276},{},[1548,1554],{"data":1549,"content":1550,"nodeType":314},{},[1551],{"data":1552,"marks":1553,"value":313,"nodeType":83},{},[],{"data":1555,"content":1556,"nodeType":168},{},[1557],{"data":1558,"marks":1559,"value":175,"nodeType":83},{},[],{"metadata":1561,"sys":1564,"fields":1569},{"tags":1562,"concepts":1563},[],[],{"space":1565,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1567,"publishedVersion":24,"revision":45,"locale":29},{"sys":1566},{"type":12,"linkType":13,"id":14},{"sys":1568},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1570},{"url":336,"details":1571,"fileName":342,"contentType":343},{"size":338,"image":1572},{"width":340,"height":341},{"sys":1574,"fields":1577},{"id":1575,"createdAt":1576},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":1578,"slug":1579,"articleIntro":1578,"category":1580},"Compte 101 - Capital","compte-101-capital",[1581],{"metadata":1582,"sys":1585,"fields":1592},{"tags":1583,"concepts":1584},[],[],{"space":1586,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1588,"publishedVersion":292,"revision":24,"contentType":1590,"locale":29},{"sys":1587},{"type":12,"linkType":13,"id":14},{"sys":1589},{"id":21,"type":12,"linkType":22},{"sys":1591},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1593,"metaTitle":302,"metaDescription":303,"mainTitle":1594,"subtitle":321,"heroImage":1609,"ctaButton":344,"ctaLink":345},[301],{"data":1595,"content":1596,"nodeType":276},{},[1597,1603],{"data":1598,"content":1599,"nodeType":314},{},[1600],{"data":1601,"marks":1602,"value":313,"nodeType":83},{},[],{"data":1604,"content":1605,"nodeType":168},{},[1606],{"data":1607,"marks":1608,"value":175,"nodeType":83},{},[],{"metadata":1610,"sys":1613,"fields":1618},{"tags":1611,"concepts":1612},[],[],{"space":1614,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1616,"publishedVersion":24,"revision":45,"locale":29},{"sys":1615},{"type":12,"linkType":13,"id":14},{"sys":1617},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1619},{"url":336,"details":1620,"fileName":342,"contentType":343},{"size":338,"image":1621},{"width":340,"height":341},{"sys":1623,"fields":1626},{"id":1624,"createdAt":1625},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":1627,"slug":1628,"articleIntro":1627,"category":1629},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[1630],{"metadata":1631,"sys":1634,"fields":1641},{"tags":1632,"concepts":1633},[],[],{"space":1635,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1637,"publishedVersion":292,"revision":24,"contentType":1639,"locale":29},{"sys":1636},{"type":12,"linkType":13,"id":14},{"sys":1638},{"id":21,"type":12,"linkType":22},{"sys":1640},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1642,"metaTitle":302,"metaDescription":303,"mainTitle":1643,"subtitle":321,"heroImage":1658,"ctaButton":344,"ctaLink":345},[301],{"data":1644,"content":1645,"nodeType":276},{},[1646,1652],{"data":1647,"content":1648,"nodeType":314},{},[1649],{"data":1650,"marks":1651,"value":313,"nodeType":83},{},[],{"data":1653,"content":1654,"nodeType":168},{},[1655],{"data":1656,"marks":1657,"value":175,"nodeType":83},{},[],{"metadata":1659,"sys":1662,"fields":1667},{"tags":1660,"concepts":1661},[],[],{"space":1663,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1665,"publishedVersion":24,"revision":45,"locale":29},{"sys":1664},{"type":12,"linkType":13,"id":14},{"sys":1666},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1668},{"url":336,"details":1669,"fileName":342,"contentType":343},{"size":338,"image":1670},{"width":340,"height":341},{"sys":1672,"fields":1675},{"id":1673,"createdAt":1674},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":1676,"slug":1677,"articleIntro":-1,"category":1678},"Le compte 4425 enregistre les retenues fiscales et sociales prélevées sur les dividendes et rémunérations des associés, à reverser à l’administration.","compte-4425-retenues-et-prelevements-concernant-les-associes",[1679],{"metadata":1680,"sys":1683,"fields":1690},{"tags":1681,"concepts":1682},[],[],{"space":1684,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1686,"publishedVersion":292,"revision":24,"contentType":1688,"locale":29},{"sys":1685},{"type":12,"linkType":13,"id":14},{"sys":1687},{"id":21,"type":12,"linkType":22},{"sys":1689},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1691,"metaTitle":302,"metaDescription":303,"mainTitle":1692,"subtitle":321,"heroImage":1707,"ctaButton":344,"ctaLink":345},[301],{"data":1693,"content":1694,"nodeType":276},{},[1695,1701],{"data":1696,"content":1697,"nodeType":314},{},[1698],{"data":1699,"marks":1700,"value":313,"nodeType":83},{},[],{"data":1702,"content":1703,"nodeType":168},{},[1704],{"data":1705,"marks":1706,"value":175,"nodeType":83},{},[],{"metadata":1708,"sys":1711,"fields":1716},{"tags":1709,"concepts":1710},[],[],{"space":1712,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1714,"publishedVersion":24,"revision":45,"locale":29},{"sys":1713},{"type":12,"linkType":13,"id":14},{"sys":1715},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1717},{"url":336,"details":1718,"fileName":342,"contentType":343},{"size":338,"image":1719},{"width":340,"height":341},{"sys":1721,"fields":1724},{"id":1722,"createdAt":1723},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":1725,"slug":1726,"articleIntro":1725,"category":1727},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[1728],{"metadata":1729,"sys":1732,"fields":1739},{"tags":1730,"concepts":1731},[],[],{"space":1733,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1735,"publishedVersion":292,"revision":24,"contentType":1737,"locale":29},{"sys":1734},{"type":12,"linkType":13,"id":14},{"sys":1736},{"id":21,"type":12,"linkType":22},{"sys":1738},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1740,"metaTitle":302,"metaDescription":303,"mainTitle":1741,"subtitle":321,"heroImage":1756,"ctaButton":344,"ctaLink":345},[301],{"data":1742,"content":1743,"nodeType":276},{},[1744,1750],{"data":1745,"content":1746,"nodeType":314},{},[1747],{"data":1748,"marks":1749,"value":313,"nodeType":83},{},[],{"data":1751,"content":1752,"nodeType":168},{},[1753],{"data":1754,"marks":1755,"value":175,"nodeType":83},{},[],{"metadata":1757,"sys":1760,"fields":1765},{"tags":1758,"concepts":1759},[],[],{"space":1761,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1763,"publishedVersion":24,"revision":45,"locale":29},{"sys":1762},{"type":12,"linkType":13,"id":14},{"sys":1764},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1766},{"url":336,"details":1767,"fileName":342,"contentType":343},{"size":338,"image":1768},{"width":340,"height":341},{"sys":1770,"fields":1773},{"id":1771,"createdAt":1772},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":1774,"slug":1775,"articleIntro":1774,"category":1776},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[1777],{"metadata":1778,"sys":1781,"fields":1788},{"tags":1779,"concepts":1780},[],[],{"space":1782,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1784,"publishedVersion":292,"revision":24,"contentType":1786,"locale":29},{"sys":1783},{"type":12,"linkType":13,"id":14},{"sys":1785},{"id":21,"type":12,"linkType":22},{"sys":1787},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1789,"metaTitle":302,"metaDescription":303,"mainTitle":1790,"subtitle":321,"heroImage":1805,"ctaButton":344,"ctaLink":345},[301],{"data":1791,"content":1792,"nodeType":276},{},[1793,1799],{"data":1794,"content":1795,"nodeType":314},{},[1796],{"data":1797,"marks":1798,"value":313,"nodeType":83},{},[],{"data":1800,"content":1801,"nodeType":168},{},[1802],{"data":1803,"marks":1804,"value":175,"nodeType":83},{},[],{"metadata":1806,"sys":1809,"fields":1814},{"tags":1807,"concepts":1808},[],[],{"space":1810,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1812,"publishedVersion":24,"revision":45,"locale":29},{"sys":1811},{"type":12,"linkType":13,"id":14},{"sys":1813},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1815},{"url":336,"details":1816,"fileName":342,"contentType":343},{"size":338,"image":1817},{"width":340,"height":341},{"sys":1819,"fields":1822},{"id":1820,"createdAt":1821},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":1823,"slug":1824,"articleIntro":1823,"category":1825},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[1826],{"metadata":1827,"sys":1830,"fields":1837},{"tags":1828,"concepts":1829},[],[],{"space":1831,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1833,"publishedVersion":292,"revision":24,"contentType":1835,"locale":29},{"sys":1832},{"type":12,"linkType":13,"id":14},{"sys":1834},{"id":21,"type":12,"linkType":22},{"sys":1836},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1838,"metaTitle":302,"metaDescription":303,"mainTitle":1839,"subtitle":321,"heroImage":1854,"ctaButton":344,"ctaLink":345},[301],{"data":1840,"content":1841,"nodeType":276},{},[1842,1848],{"data":1843,"content":1844,"nodeType":314},{},[1845],{"data":1846,"marks":1847,"value":313,"nodeType":83},{},[],{"data":1849,"content":1850,"nodeType":168},{},[1851],{"data":1852,"marks":1853,"value":175,"nodeType":83},{},[],{"metadata":1855,"sys":1858,"fields":1863},{"tags":1856,"concepts":1857},[],[],{"space":1859,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1861,"publishedVersion":24,"revision":45,"locale":29},{"sys":1860},{"type":12,"linkType":13,"id":14},{"sys":1862},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1864},{"url":336,"details":1865,"fileName":342,"contentType":343},{"size":338,"image":1866},{"width":340,"height":341},{"sys":1868,"fields":1871},{"id":1869,"createdAt":1870},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1872,"slug":1873,"articleIntro":1872,"category":1874},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1875],{"metadata":1876,"sys":1879,"fields":1886},{"tags":1877,"concepts":1878},[],[],{"space":1880,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1882,"publishedVersion":292,"revision":24,"contentType":1884,"locale":29},{"sys":1881},{"type":12,"linkType":13,"id":14},{"sys":1883},{"id":21,"type":12,"linkType":22},{"sys":1885},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1887,"metaTitle":302,"metaDescription":303,"mainTitle":1888,"subtitle":321,"heroImage":1903,"ctaButton":344,"ctaLink":345},[301],{"data":1889,"content":1890,"nodeType":276},{},[1891,1897],{"data":1892,"content":1893,"nodeType":314},{},[1894],{"data":1895,"marks":1896,"value":313,"nodeType":83},{},[],{"data":1898,"content":1899,"nodeType":168},{},[1900],{"data":1901,"marks":1902,"value":175,"nodeType":83},{},[],{"metadata":1904,"sys":1907,"fields":1912},{"tags":1905,"concepts":1906},[],[],{"space":1908,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1910,"publishedVersion":24,"revision":45,"locale":29},{"sys":1909},{"type":12,"linkType":13,"id":14},{"sys":1911},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1913},{"url":336,"details":1914,"fileName":342,"contentType":343},{"size":338,"image":1915},{"width":340,"height":341},{"sys":1917,"fields":1920},{"id":1918,"createdAt":1919},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":1921,"slug":1922,"articleIntro":1921,"category":1923},"331 - Produits en cours","compte-331-produits-en-cours",[1924],{"metadata":1925,"sys":1928,"fields":1935},{"tags":1926,"concepts":1927},[],[],{"space":1929,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1931,"publishedVersion":292,"revision":24,"contentType":1933,"locale":29},{"sys":1930},{"type":12,"linkType":13,"id":14},{"sys":1932},{"id":21,"type":12,"linkType":22},{"sys":1934},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1936,"metaTitle":302,"metaDescription":303,"mainTitle":1937,"subtitle":321,"heroImage":1952,"ctaButton":344,"ctaLink":345},[301],{"data":1938,"content":1939,"nodeType":276},{},[1940,1946],{"data":1941,"content":1942,"nodeType":314},{},[1943],{"data":1944,"marks":1945,"value":313,"nodeType":83},{},[],{"data":1947,"content":1948,"nodeType":168},{},[1949],{"data":1950,"marks":1951,"value":175,"nodeType":83},{},[],{"metadata":1953,"sys":1956,"fields":1961},{"tags":1954,"concepts":1955},[],[],{"space":1957,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":1959,"publishedVersion":24,"revision":45,"locale":29},{"sys":1958},{"type":12,"linkType":13,"id":14},{"sys":1960},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":1962},{"url":336,"details":1963,"fileName":342,"contentType":343},{"size":338,"image":1964},{"width":340,"height":341},{"sys":1966,"fields":1969},{"id":1967,"createdAt":1968},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":1970,"slug":1971,"articleIntro":1970,"category":1972},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[1973],{"metadata":1974,"sys":1977,"fields":1984},{"tags":1975,"concepts":1976},[],[],{"space":1978,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":1980,"publishedVersion":292,"revision":24,"contentType":1982,"locale":29},{"sys":1979},{"type":12,"linkType":13,"id":14},{"sys":1981},{"id":21,"type":12,"linkType":22},{"sys":1983},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":1985,"metaTitle":302,"metaDescription":303,"mainTitle":1986,"subtitle":321,"heroImage":2001,"ctaButton":344,"ctaLink":345},[301],{"data":1987,"content":1988,"nodeType":276},{},[1989,1995],{"data":1990,"content":1991,"nodeType":314},{},[1992],{"data":1993,"marks":1994,"value":313,"nodeType":83},{},[],{"data":1996,"content":1997,"nodeType":168},{},[1998],{"data":1999,"marks":2000,"value":175,"nodeType":83},{},[],{"metadata":2002,"sys":2005,"fields":2010},{"tags":2003,"concepts":2004},[],[],{"space":2006,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2008,"publishedVersion":24,"revision":45,"locale":29},{"sys":2007},{"type":12,"linkType":13,"id":14},{"sys":2009},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2011},{"url":336,"details":2012,"fileName":342,"contentType":343},{"size":338,"image":2013},{"width":340,"height":341},{"sys":2015,"fields":2018},{"id":2016,"createdAt":2017},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":2019,"slug":2020,"articleIntro":2019,"category":2021},"2748 - Autres prêts","compte-2748-autres-prets",[2022],{"metadata":2023,"sys":2026,"fields":2033},{"tags":2024,"concepts":2025},[],[],{"space":2027,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2029,"publishedVersion":292,"revision":24,"contentType":2031,"locale":29},{"sys":2028},{"type":12,"linkType":13,"id":14},{"sys":2030},{"id":21,"type":12,"linkType":22},{"sys":2032},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2034,"metaTitle":302,"metaDescription":303,"mainTitle":2035,"subtitle":321,"heroImage":2050,"ctaButton":344,"ctaLink":345},[301],{"data":2036,"content":2037,"nodeType":276},{},[2038,2044],{"data":2039,"content":2040,"nodeType":314},{},[2041],{"data":2042,"marks":2043,"value":313,"nodeType":83},{},[],{"data":2045,"content":2046,"nodeType":168},{},[2047],{"data":2048,"marks":2049,"value":175,"nodeType":83},{},[],{"metadata":2051,"sys":2054,"fields":2059},{"tags":2052,"concepts":2053},[],[],{"space":2055,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2057,"publishedVersion":24,"revision":45,"locale":29},{"sys":2056},{"type":12,"linkType":13,"id":14},{"sys":2058},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2060},{"url":336,"details":2061,"fileName":342,"contentType":343},{"size":338,"image":2062},{"width":340,"height":341},{"sys":2064,"fields":2067},{"id":2065,"createdAt":2066},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":2068,"slug":2069,"articleIntro":2068,"category":2070},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[2071],{"metadata":2072,"sys":2075,"fields":2082},{"tags":2073,"concepts":2074},[],[],{"space":2076,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2078,"publishedVersion":292,"revision":24,"contentType":2080,"locale":29},{"sys":2077},{"type":12,"linkType":13,"id":14},{"sys":2079},{"id":21,"type":12,"linkType":22},{"sys":2081},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2083,"metaTitle":302,"metaDescription":303,"mainTitle":2084,"subtitle":321,"heroImage":2099,"ctaButton":344,"ctaLink":345},[301],{"data":2085,"content":2086,"nodeType":276},{},[2087,2093],{"data":2088,"content":2089,"nodeType":314},{},[2090],{"data":2091,"marks":2092,"value":313,"nodeType":83},{},[],{"data":2094,"content":2095,"nodeType":168},{},[2096],{"data":2097,"marks":2098,"value":175,"nodeType":83},{},[],{"metadata":2100,"sys":2103,"fields":2108},{"tags":2101,"concepts":2102},[],[],{"space":2104,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2106,"publishedVersion":24,"revision":45,"locale":29},{"sys":2105},{"type":12,"linkType":13,"id":14},{"sys":2107},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2109},{"url":336,"details":2110,"fileName":342,"contentType":343},{"size":338,"image":2111},{"width":340,"height":341},{"sys":2113,"fields":2116},{"id":2114,"createdAt":2115},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":2117,"slug":2118,"articleIntro":2117,"category":2119},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[2120],{"metadata":2121,"sys":2124,"fields":2131},{"tags":2122,"concepts":2123},[],[],{"space":2125,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2127,"publishedVersion":292,"revision":24,"contentType":2129,"locale":29},{"sys":2126},{"type":12,"linkType":13,"id":14},{"sys":2128},{"id":21,"type":12,"linkType":22},{"sys":2130},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2132,"metaTitle":302,"metaDescription":303,"mainTitle":2133,"subtitle":321,"heroImage":2148,"ctaButton":344,"ctaLink":345},[301],{"data":2134,"content":2135,"nodeType":276},{},[2136,2142],{"data":2137,"content":2138,"nodeType":314},{},[2139],{"data":2140,"marks":2141,"value":313,"nodeType":83},{},[],{"data":2143,"content":2144,"nodeType":168},{},[2145],{"data":2146,"marks":2147,"value":175,"nodeType":83},{},[],{"metadata":2149,"sys":2152,"fields":2157},{"tags":2150,"concepts":2151},[],[],{"space":2153,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2155,"publishedVersion":24,"revision":45,"locale":29},{"sys":2154},{"type":12,"linkType":13,"id":14},{"sys":2156},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2158},{"url":336,"details":2159,"fileName":342,"contentType":343},{"size":338,"image":2160},{"width":340,"height":341},{"sys":2162,"fields":2165},{"id":2163,"createdAt":2164},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":2166,"slug":2167,"articleIntro":2166,"category":2168},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[2169],{"metadata":2170,"sys":2173,"fields":2180},{"tags":2171,"concepts":2172},[],[],{"space":2174,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2176,"publishedVersion":292,"revision":24,"contentType":2178,"locale":29},{"sys":2175},{"type":12,"linkType":13,"id":14},{"sys":2177},{"id":21,"type":12,"linkType":22},{"sys":2179},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2181,"metaTitle":302,"metaDescription":303,"mainTitle":2182,"subtitle":321,"heroImage":2197,"ctaButton":344,"ctaLink":345},[301],{"data":2183,"content":2184,"nodeType":276},{},[2185,2191],{"data":2186,"content":2187,"nodeType":314},{},[2188],{"data":2189,"marks":2190,"value":313,"nodeType":83},{},[],{"data":2192,"content":2193,"nodeType":168},{},[2194],{"data":2195,"marks":2196,"value":175,"nodeType":83},{},[],{"metadata":2198,"sys":2201,"fields":2206},{"tags":2199,"concepts":2200},[],[],{"space":2202,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2204,"publishedVersion":24,"revision":45,"locale":29},{"sys":2203},{"type":12,"linkType":13,"id":14},{"sys":2205},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2207},{"url":336,"details":2208,"fileName":342,"contentType":343},{"size":338,"image":2209},{"width":340,"height":341},{"sys":2211,"fields":2214},{"id":2212,"createdAt":2213},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":2215,"slug":2216,"articleIntro":-1,"category":2217},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[2218],{"metadata":2219,"sys":2222,"fields":2229},{"tags":2220,"concepts":2221},[],[],{"space":2223,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2225,"publishedVersion":292,"revision":24,"contentType":2227,"locale":29},{"sys":2224},{"type":12,"linkType":13,"id":14},{"sys":2226},{"id":21,"type":12,"linkType":22},{"sys":2228},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2230,"metaTitle":302,"metaDescription":303,"mainTitle":2231,"subtitle":321,"heroImage":2246,"ctaButton":344,"ctaLink":345},[301],{"data":2232,"content":2233,"nodeType":276},{},[2234,2240],{"data":2235,"content":2236,"nodeType":314},{},[2237],{"data":2238,"marks":2239,"value":313,"nodeType":83},{},[],{"data":2241,"content":2242,"nodeType":168},{},[2243],{"data":2244,"marks":2245,"value":175,"nodeType":83},{},[],{"metadata":2247,"sys":2250,"fields":2255},{"tags":2248,"concepts":2249},[],[],{"space":2251,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2253,"publishedVersion":24,"revision":45,"locale":29},{"sys":2252},{"type":12,"linkType":13,"id":14},{"sys":2254},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2256},{"url":336,"details":2257,"fileName":342,"contentType":343},{"size":338,"image":2258},{"width":340,"height":341},{"sys":2260,"fields":2263},{"id":2261,"createdAt":2262},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":2264,"slug":2265,"articleIntro":2264,"category":2266},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[2267],{"metadata":2268,"sys":2271,"fields":2278},{"tags":2269,"concepts":2270},[],[],{"space":2272,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2274,"publishedVersion":292,"revision":24,"contentType":2276,"locale":29},{"sys":2273},{"type":12,"linkType":13,"id":14},{"sys":2275},{"id":21,"type":12,"linkType":22},{"sys":2277},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2279,"metaTitle":302,"metaDescription":303,"mainTitle":2280,"subtitle":321,"heroImage":2295,"ctaButton":344,"ctaLink":345},[301],{"data":2281,"content":2282,"nodeType":276},{},[2283,2289],{"data":2284,"content":2285,"nodeType":314},{},[2286],{"data":2287,"marks":2288,"value":313,"nodeType":83},{},[],{"data":2290,"content":2291,"nodeType":168},{},[2292],{"data":2293,"marks":2294,"value":175,"nodeType":83},{},[],{"metadata":2296,"sys":2299,"fields":2304},{"tags":2297,"concepts":2298},[],[],{"space":2300,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2302,"publishedVersion":24,"revision":45,"locale":29},{"sys":2301},{"type":12,"linkType":13,"id":14},{"sys":2303},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2305},{"url":336,"details":2306,"fileName":342,"contentType":343},{"size":338,"image":2307},{"width":340,"height":341},{"sys":2309,"fields":2312},{"id":2310,"createdAt":2311},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":2313,"slug":2314,"articleIntro":2313,"category":2315},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[2316],{"metadata":2317,"sys":2320,"fields":2327},{"tags":2318,"concepts":2319},[],[],{"space":2321,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2323,"publishedVersion":292,"revision":24,"contentType":2325,"locale":29},{"sys":2322},{"type":12,"linkType":13,"id":14},{"sys":2324},{"id":21,"type":12,"linkType":22},{"sys":2326},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2328,"metaTitle":302,"metaDescription":303,"mainTitle":2329,"subtitle":321,"heroImage":2344,"ctaButton":344,"ctaLink":345},[301],{"data":2330,"content":2331,"nodeType":276},{},[2332,2338],{"data":2333,"content":2334,"nodeType":314},{},[2335],{"data":2336,"marks":2337,"value":313,"nodeType":83},{},[],{"data":2339,"content":2340,"nodeType":168},{},[2341],{"data":2342,"marks":2343,"value":175,"nodeType":83},{},[],{"metadata":2345,"sys":2348,"fields":2353},{"tags":2346,"concepts":2347},[],[],{"space":2349,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2351,"publishedVersion":24,"revision":45,"locale":29},{"sys":2350},{"type":12,"linkType":13,"id":14},{"sys":2352},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2354},{"url":336,"details":2355,"fileName":342,"contentType":343},{"size":338,"image":2356},{"width":340,"height":341},{"sys":2358,"fields":2361},{"id":2359,"createdAt":2360},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":2362,"slug":2363,"articleIntro":-1,"category":2364},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[2365],{"metadata":2366,"sys":2369,"fields":2376},{"tags":2367,"concepts":2368},[],[],{"space":2370,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2372,"publishedVersion":292,"revision":24,"contentType":2374,"locale":29},{"sys":2371},{"type":12,"linkType":13,"id":14},{"sys":2373},{"id":21,"type":12,"linkType":22},{"sys":2375},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2377,"metaTitle":302,"metaDescription":303,"mainTitle":2378,"subtitle":321,"heroImage":2393,"ctaButton":344,"ctaLink":345},[301],{"data":2379,"content":2380,"nodeType":276},{},[2381,2387],{"data":2382,"content":2383,"nodeType":314},{},[2384],{"data":2385,"marks":2386,"value":313,"nodeType":83},{},[],{"data":2388,"content":2389,"nodeType":168},{},[2390],{"data":2391,"marks":2392,"value":175,"nodeType":83},{},[],{"metadata":2394,"sys":2397,"fields":2402},{"tags":2395,"concepts":2396},[],[],{"space":2398,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2400,"publishedVersion":24,"revision":45,"locale":29},{"sys":2399},{"type":12,"linkType":13,"id":14},{"sys":2401},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2403},{"url":336,"details":2404,"fileName":342,"contentType":343},{"size":338,"image":2405},{"width":340,"height":341},{"sys":2407,"fields":2410},{"id":2408,"createdAt":2409},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":2411,"slug":2412,"articleIntro":2411,"category":2413},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[2414],{"metadata":2415,"sys":2418,"fields":2425},{"tags":2416,"concepts":2417},[],[],{"space":2419,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2421,"publishedVersion":292,"revision":24,"contentType":2423,"locale":29},{"sys":2420},{"type":12,"linkType":13,"id":14},{"sys":2422},{"id":21,"type":12,"linkType":22},{"sys":2424},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2426,"metaTitle":302,"metaDescription":303,"mainTitle":2427,"subtitle":321,"heroImage":2442,"ctaButton":344,"ctaLink":345},[301],{"data":2428,"content":2429,"nodeType":276},{},[2430,2436],{"data":2431,"content":2432,"nodeType":314},{},[2433],{"data":2434,"marks":2435,"value":313,"nodeType":83},{},[],{"data":2437,"content":2438,"nodeType":168},{},[2439],{"data":2440,"marks":2441,"value":175,"nodeType":83},{},[],{"metadata":2443,"sys":2446,"fields":2451},{"tags":2444,"concepts":2445},[],[],{"space":2447,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2449,"publishedVersion":24,"revision":45,"locale":29},{"sys":2448},{"type":12,"linkType":13,"id":14},{"sys":2450},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2452},{"url":336,"details":2453,"fileName":342,"contentType":343},{"size":338,"image":2454},{"width":340,"height":341},{"sys":2456,"fields":2459},{"id":2457,"createdAt":2458},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":2460,"slug":2461,"articleIntro":2460,"category":2462},"Compte 205 - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-205-concessions-et-droits-similaires-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[2463],{"metadata":2464,"sys":2467,"fields":2474},{"tags":2465,"concepts":2466},[],[],{"space":2468,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2470,"publishedVersion":292,"revision":24,"contentType":2472,"locale":29},{"sys":2469},{"type":12,"linkType":13,"id":14},{"sys":2471},{"id":21,"type":12,"linkType":22},{"sys":2473},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2475,"metaTitle":302,"metaDescription":303,"mainTitle":2476,"subtitle":321,"heroImage":2491,"ctaButton":344,"ctaLink":345},[301],{"data":2477,"content":2478,"nodeType":276},{},[2479,2485],{"data":2480,"content":2481,"nodeType":314},{},[2482],{"data":2483,"marks":2484,"value":313,"nodeType":83},{},[],{"data":2486,"content":2487,"nodeType":168},{},[2488],{"data":2489,"marks":2490,"value":175,"nodeType":83},{},[],{"metadata":2492,"sys":2495,"fields":2500},{"tags":2493,"concepts":2494},[],[],{"space":2496,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2498,"publishedVersion":24,"revision":45,"locale":29},{"sys":2497},{"type":12,"linkType":13,"id":14},{"sys":2499},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2501},{"url":336,"details":2502,"fileName":342,"contentType":343},{"size":338,"image":2503},{"width":340,"height":341},{"sys":2505,"fields":2508},{"id":2506,"createdAt":2507},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":2509,"slug":2510,"articleIntro":2511,"category":2512},"Comment comptabiliser des amendes et pénalités ?","comment-comptabiliser-des-amendes-et-penalites","La comptabilisation des amendes et pénalités en entreprise peut prêter à confusion, notamment sur le choix du compte comptable approprié, leur traitement fiscal ou encore selon la personne concernée : le salarié ou le dirigeant. Dans cet article, nous vous expliquons comment enregistrer correctement ces dépenses dans vos écritures comptables et quels sont les risques liés à une mauvaise prise en charge dans votre comptabilité.\n",[2513],{"metadata":2514,"sys":2517,"fields":2524},{"tags":2515,"concepts":2516},[],[],{"space":2518,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2520,"publishedVersion":292,"revision":24,"contentType":2522,"locale":29},{"sys":2519},{"type":12,"linkType":13,"id":14},{"sys":2521},{"id":21,"type":12,"linkType":22},{"sys":2523},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2525,"metaTitle":302,"metaDescription":303,"mainTitle":2526,"subtitle":321,"heroImage":2541,"ctaButton":344,"ctaLink":345},[301],{"data":2527,"content":2528,"nodeType":276},{},[2529,2535],{"data":2530,"content":2531,"nodeType":314},{},[2532],{"data":2533,"marks":2534,"value":313,"nodeType":83},{},[],{"data":2536,"content":2537,"nodeType":168},{},[2538],{"data":2539,"marks":2540,"value":175,"nodeType":83},{},[],{"metadata":2542,"sys":2545,"fields":2550},{"tags":2543,"concepts":2544},[],[],{"space":2546,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2548,"publishedVersion":24,"revision":45,"locale":29},{"sys":2547},{"type":12,"linkType":13,"id":14},{"sys":2549},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2551},{"url":336,"details":2552,"fileName":342,"contentType":343},{"size":338,"image":2553},{"width":340,"height":341},{"sys":2555,"fields":2558},{"id":2556,"createdAt":2557},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":2559,"slug":2560,"articleIntro":-1,"category":2561},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[2562],{"metadata":2563,"sys":2566,"fields":2573},{"tags":2564,"concepts":2565},[],[],{"space":2567,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2569,"publishedVersion":292,"revision":24,"contentType":2571,"locale":29},{"sys":2568},{"type":12,"linkType":13,"id":14},{"sys":2570},{"id":21,"type":12,"linkType":22},{"sys":2572},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2574,"metaTitle":302,"metaDescription":303,"mainTitle":2575,"subtitle":321,"heroImage":2590,"ctaButton":344,"ctaLink":345},[301],{"data":2576,"content":2577,"nodeType":276},{},[2578,2584],{"data":2579,"content":2580,"nodeType":314},{},[2581],{"data":2582,"marks":2583,"value":313,"nodeType":83},{},[],{"data":2585,"content":2586,"nodeType":168},{},[2587],{"data":2588,"marks":2589,"value":175,"nodeType":83},{},[],{"metadata":2591,"sys":2594,"fields":2599},{"tags":2592,"concepts":2593},[],[],{"space":2595,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2597,"publishedVersion":24,"revision":45,"locale":29},{"sys":2596},{"type":12,"linkType":13,"id":14},{"sys":2598},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2600},{"url":336,"details":2601,"fileName":342,"contentType":343},{"size":338,"image":2602},{"width":340,"height":341},{"sys":2604,"fields":2607},{"id":2605,"createdAt":2606},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":2608,"slug":2609,"articleIntro":2608,"category":2610},"6471 - Prestations directes","compte-6471-prestations-directes",[2611],{"metadata":2612,"sys":2615,"fields":2622},{"tags":2613,"concepts":2614},[],[],{"space":2616,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2618,"publishedVersion":292,"revision":24,"contentType":2620,"locale":29},{"sys":2617},{"type":12,"linkType":13,"id":14},{"sys":2619},{"id":21,"type":12,"linkType":22},{"sys":2621},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2623,"metaTitle":302,"metaDescription":303,"mainTitle":2624,"subtitle":321,"heroImage":2639,"ctaButton":344,"ctaLink":345},[301],{"data":2625,"content":2626,"nodeType":276},{},[2627,2633],{"data":2628,"content":2629,"nodeType":314},{},[2630],{"data":2631,"marks":2632,"value":313,"nodeType":83},{},[],{"data":2634,"content":2635,"nodeType":168},{},[2636],{"data":2637,"marks":2638,"value":175,"nodeType":83},{},[],{"metadata":2640,"sys":2643,"fields":2648},{"tags":2641,"concepts":2642},[],[],{"space":2644,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2646,"publishedVersion":24,"revision":45,"locale":29},{"sys":2645},{"type":12,"linkType":13,"id":14},{"sys":2647},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2649},{"url":336,"details":2650,"fileName":342,"contentType":343},{"size":338,"image":2651},{"width":340,"height":341},{"sys":2653,"fields":2656},{"id":2654,"createdAt":2655},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":2657,"slug":2658,"articleIntro":2657,"category":2659},"6248 - Divers","compte-6248-divers",[2660],{"metadata":2661,"sys":2664,"fields":2671},{"tags":2662,"concepts":2663},[],[],{"space":2665,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2667,"publishedVersion":292,"revision":24,"contentType":2669,"locale":29},{"sys":2666},{"type":12,"linkType":13,"id":14},{"sys":2668},{"id":21,"type":12,"linkType":22},{"sys":2670},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2672,"metaTitle":302,"metaDescription":303,"mainTitle":2673,"subtitle":321,"heroImage":2688,"ctaButton":344,"ctaLink":345},[301],{"data":2674,"content":2675,"nodeType":276},{},[2676,2682],{"data":2677,"content":2678,"nodeType":314},{},[2679],{"data":2680,"marks":2681,"value":313,"nodeType":83},{},[],{"data":2683,"content":2684,"nodeType":168},{},[2685],{"data":2686,"marks":2687,"value":175,"nodeType":83},{},[],{"metadata":2689,"sys":2692,"fields":2697},{"tags":2690,"concepts":2691},[],[],{"space":2693,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2695,"publishedVersion":24,"revision":45,"locale":29},{"sys":2694},{"type":12,"linkType":13,"id":14},{"sys":2696},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2698},{"url":336,"details":2699,"fileName":342,"contentType":343},{"size":338,"image":2700},{"width":340,"height":341},{"sys":2702,"fields":2705},{"id":2703,"createdAt":2704},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":2706,"slug":2707,"articleIntro":2706,"category":2708},"355 - Produits finis","compte-355-produits-finis",[2709],{"metadata":2710,"sys":2713,"fields":2720},{"tags":2711,"concepts":2712},[],[],{"space":2714,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2716,"publishedVersion":292,"revision":24,"contentType":2718,"locale":29},{"sys":2715},{"type":12,"linkType":13,"id":14},{"sys":2717},{"id":21,"type":12,"linkType":22},{"sys":2719},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2721,"metaTitle":302,"metaDescription":303,"mainTitle":2722,"subtitle":321,"heroImage":2737,"ctaButton":344,"ctaLink":345},[301],{"data":2723,"content":2724,"nodeType":276},{},[2725,2731],{"data":2726,"content":2727,"nodeType":314},{},[2728],{"data":2729,"marks":2730,"value":313,"nodeType":83},{},[],{"data":2732,"content":2733,"nodeType":168},{},[2734],{"data":2735,"marks":2736,"value":175,"nodeType":83},{},[],{"metadata":2738,"sys":2741,"fields":2746},{"tags":2739,"concepts":2740},[],[],{"space":2742,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2744,"publishedVersion":24,"revision":45,"locale":29},{"sys":2743},{"type":12,"linkType":13,"id":14},{"sys":2745},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2747},{"url":336,"details":2748,"fileName":342,"contentType":343},{"size":338,"image":2749},{"width":340,"height":341},{"sys":2751,"fields":2754},{"id":2752,"createdAt":2753},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":2755,"slug":2756,"articleIntro":-1,"category":2757},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[2758],{"metadata":2759,"sys":2762,"fields":2769},{"tags":2760,"concepts":2761},[],[],{"space":2763,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2765,"publishedVersion":292,"revision":24,"contentType":2767,"locale":29},{"sys":2764},{"type":12,"linkType":13,"id":14},{"sys":2766},{"id":21,"type":12,"linkType":22},{"sys":2768},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2770,"metaTitle":302,"metaDescription":303,"mainTitle":2771,"subtitle":321,"heroImage":2786,"ctaButton":344,"ctaLink":345},[301],{"data":2772,"content":2773,"nodeType":276},{},[2774,2780],{"data":2775,"content":2776,"nodeType":314},{},[2777],{"data":2778,"marks":2779,"value":313,"nodeType":83},{},[],{"data":2781,"content":2782,"nodeType":168},{},[2783],{"data":2784,"marks":2785,"value":175,"nodeType":83},{},[],{"metadata":2787,"sys":2790,"fields":2795},{"tags":2788,"concepts":2789},[],[],{"space":2791,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2793,"publishedVersion":24,"revision":45,"locale":29},{"sys":2792},{"type":12,"linkType":13,"id":14},{"sys":2794},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2796},{"url":336,"details":2797,"fileName":342,"contentType":343},{"size":338,"image":2798},{"width":340,"height":341},{"sys":2800,"fields":2803},{"id":2801,"createdAt":2802},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":2804,"slug":2805,"articleIntro":2804,"category":2806},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[2807],{"metadata":2808,"sys":2811,"fields":2818},{"tags":2809,"concepts":2810},[],[],{"space":2812,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2814,"publishedVersion":292,"revision":24,"contentType":2816,"locale":29},{"sys":2813},{"type":12,"linkType":13,"id":14},{"sys":2815},{"id":21,"type":12,"linkType":22},{"sys":2817},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2819,"metaTitle":302,"metaDescription":303,"mainTitle":2820,"subtitle":321,"heroImage":2835,"ctaButton":344,"ctaLink":345},[301],{"data":2821,"content":2822,"nodeType":276},{},[2823,2829],{"data":2824,"content":2825,"nodeType":314},{},[2826],{"data":2827,"marks":2828,"value":313,"nodeType":83},{},[],{"data":2830,"content":2831,"nodeType":168},{},[2832],{"data":2833,"marks":2834,"value":175,"nodeType":83},{},[],{"metadata":2836,"sys":2839,"fields":2844},{"tags":2837,"concepts":2838},[],[],{"space":2840,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2842,"publishedVersion":24,"revision":45,"locale":29},{"sys":2841},{"type":12,"linkType":13,"id":14},{"sys":2843},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2845},{"url":336,"details":2846,"fileName":342,"contentType":343},{"size":338,"image":2847},{"width":340,"height":341},{"sys":2849,"fields":2852},{"id":2850,"createdAt":2851},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":2853,"slug":2854,"articleIntro":2853,"category":2855},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[2856],{"metadata":2857,"sys":2860,"fields":2867},{"tags":2858,"concepts":2859},[],[],{"space":2861,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2863,"publishedVersion":292,"revision":24,"contentType":2865,"locale":29},{"sys":2862},{"type":12,"linkType":13,"id":14},{"sys":2864},{"id":21,"type":12,"linkType":22},{"sys":2866},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2868,"metaTitle":302,"metaDescription":303,"mainTitle":2869,"subtitle":321,"heroImage":2884,"ctaButton":344,"ctaLink":345},[301],{"data":2870,"content":2871,"nodeType":276},{},[2872,2878],{"data":2873,"content":2874,"nodeType":314},{},[2875],{"data":2876,"marks":2877,"value":313,"nodeType":83},{},[],{"data":2879,"content":2880,"nodeType":168},{},[2881],{"data":2882,"marks":2883,"value":175,"nodeType":83},{},[],{"metadata":2885,"sys":2888,"fields":2893},{"tags":2886,"concepts":2887},[],[],{"space":2889,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2891,"publishedVersion":24,"revision":45,"locale":29},{"sys":2890},{"type":12,"linkType":13,"id":14},{"sys":2892},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2894},{"url":336,"details":2895,"fileName":342,"contentType":343},{"size":338,"image":2896},{"width":340,"height":341},{"sys":2898,"fields":2901},{"id":2899,"createdAt":2900},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":2902,"slug":2903,"articleIntro":2902,"category":2904},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[2905],{"metadata":2906,"sys":2909,"fields":2916},{"tags":2907,"concepts":2908},[],[],{"space":2910,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2912,"publishedVersion":292,"revision":24,"contentType":2914,"locale":29},{"sys":2911},{"type":12,"linkType":13,"id":14},{"sys":2913},{"id":21,"type":12,"linkType":22},{"sys":2915},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2917,"metaTitle":302,"metaDescription":303,"mainTitle":2918,"subtitle":321,"heroImage":2933,"ctaButton":344,"ctaLink":345},[301],{"data":2919,"content":2920,"nodeType":276},{},[2921,2927],{"data":2922,"content":2923,"nodeType":314},{},[2924],{"data":2925,"marks":2926,"value":313,"nodeType":83},{},[],{"data":2928,"content":2929,"nodeType":168},{},[2930],{"data":2931,"marks":2932,"value":175,"nodeType":83},{},[],{"metadata":2934,"sys":2937,"fields":2942},{"tags":2935,"concepts":2936},[],[],{"space":2938,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2940,"publishedVersion":24,"revision":45,"locale":29},{"sys":2939},{"type":12,"linkType":13,"id":14},{"sys":2941},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2943},{"url":336,"details":2944,"fileName":342,"contentType":343},{"size":338,"image":2945},{"width":340,"height":341},{"sys":2947,"fields":2950},{"id":2948,"createdAt":2949},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":2951,"slug":2952,"articleIntro":2951,"category":2953},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[2954],{"metadata":2955,"sys":2958,"fields":2965},{"tags":2956,"concepts":2957},[],[],{"space":2959,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":2961,"publishedVersion":292,"revision":24,"contentType":2963,"locale":29},{"sys":2960},{"type":12,"linkType":13,"id":14},{"sys":2962},{"id":21,"type":12,"linkType":22},{"sys":2964},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":2966,"metaTitle":302,"metaDescription":303,"mainTitle":2967,"subtitle":321,"heroImage":2982,"ctaButton":344,"ctaLink":345},[301],{"data":2968,"content":2969,"nodeType":276},{},[2970,2976],{"data":2971,"content":2972,"nodeType":314},{},[2973],{"data":2974,"marks":2975,"value":313,"nodeType":83},{},[],{"data":2977,"content":2978,"nodeType":168},{},[2979],{"data":2980,"marks":2981,"value":175,"nodeType":83},{},[],{"metadata":2983,"sys":2986,"fields":2991},{"tags":2984,"concepts":2985},[],[],{"space":2987,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":2989,"publishedVersion":24,"revision":45,"locale":29},{"sys":2988},{"type":12,"linkType":13,"id":14},{"sys":2990},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":2992},{"url":336,"details":2993,"fileName":342,"contentType":343},{"size":338,"image":2994},{"width":340,"height":341},{"sys":2996,"fields":2999},{"id":2997,"createdAt":2998},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":3000,"slug":3001,"articleIntro":3000,"category":3002},"426 - Personnel - Dépôts","compte-426-personnel-depots",[3003],{"metadata":3004,"sys":3007,"fields":3014},{"tags":3005,"concepts":3006},[],[],{"space":3008,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3010,"publishedVersion":292,"revision":24,"contentType":3012,"locale":29},{"sys":3009},{"type":12,"linkType":13,"id":14},{"sys":3011},{"id":21,"type":12,"linkType":22},{"sys":3013},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3015,"metaTitle":302,"metaDescription":303,"mainTitle":3016,"subtitle":321,"heroImage":3031,"ctaButton":344,"ctaLink":345},[301],{"data":3017,"content":3018,"nodeType":276},{},[3019,3025],{"data":3020,"content":3021,"nodeType":314},{},[3022],{"data":3023,"marks":3024,"value":313,"nodeType":83},{},[],{"data":3026,"content":3027,"nodeType":168},{},[3028],{"data":3029,"marks":3030,"value":175,"nodeType":83},{},[],{"metadata":3032,"sys":3035,"fields":3040},{"tags":3033,"concepts":3034},[],[],{"space":3036,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3038,"publishedVersion":24,"revision":45,"locale":29},{"sys":3037},{"type":12,"linkType":13,"id":14},{"sys":3039},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3041},{"url":336,"details":3042,"fileName":342,"contentType":343},{"size":338,"image":3043},{"width":340,"height":341},{"sys":3045,"fields":3048},{"id":3046,"createdAt":3047},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":3049,"slug":3050,"articleIntro":3049,"category":3051},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[3052],{"metadata":3053,"sys":3056,"fields":3063},{"tags":3054,"concepts":3055},[],[],{"space":3057,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3059,"publishedVersion":292,"revision":24,"contentType":3061,"locale":29},{"sys":3058},{"type":12,"linkType":13,"id":14},{"sys":3060},{"id":21,"type":12,"linkType":22},{"sys":3062},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3064,"metaTitle":302,"metaDescription":303,"mainTitle":3065,"subtitle":321,"heroImage":3080,"ctaButton":344,"ctaLink":345},[301],{"data":3066,"content":3067,"nodeType":276},{},[3068,3074],{"data":3069,"content":3070,"nodeType":314},{},[3071],{"data":3072,"marks":3073,"value":313,"nodeType":83},{},[],{"data":3075,"content":3076,"nodeType":168},{},[3077],{"data":3078,"marks":3079,"value":175,"nodeType":83},{},[],{"metadata":3081,"sys":3084,"fields":3089},{"tags":3082,"concepts":3083},[],[],{"space":3085,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3087,"publishedVersion":24,"revision":45,"locale":29},{"sys":3086},{"type":12,"linkType":13,"id":14},{"sys":3088},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3090},{"url":336,"details":3091,"fileName":342,"contentType":343},{"size":338,"image":3092},{"width":340,"height":341},{"sys":3094,"fields":3097},{"id":3095,"createdAt":3096},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":3098,"slug":3099,"articleIntro":3098,"category":3100},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[3101],{"metadata":3102,"sys":3105,"fields":3112},{"tags":3103,"concepts":3104},[],[],{"space":3106,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3108,"publishedVersion":292,"revision":24,"contentType":3110,"locale":29},{"sys":3107},{"type":12,"linkType":13,"id":14},{"sys":3109},{"id":21,"type":12,"linkType":22},{"sys":3111},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3113,"metaTitle":302,"metaDescription":303,"mainTitle":3114,"subtitle":321,"heroImage":3129,"ctaButton":344,"ctaLink":345},[301],{"data":3115,"content":3116,"nodeType":276},{},[3117,3123],{"data":3118,"content":3119,"nodeType":314},{},[3120],{"data":3121,"marks":3122,"value":313,"nodeType":83},{},[],{"data":3124,"content":3125,"nodeType":168},{},[3126],{"data":3127,"marks":3128,"value":175,"nodeType":83},{},[],{"metadata":3130,"sys":3133,"fields":3138},{"tags":3131,"concepts":3132},[],[],{"space":3134,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3136,"publishedVersion":24,"revision":45,"locale":29},{"sys":3135},{"type":12,"linkType":13,"id":14},{"sys":3137},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3139},{"url":336,"details":3140,"fileName":342,"contentType":343},{"size":338,"image":3141},{"width":340,"height":341},{"sys":3143,"fields":3146},{"id":3144,"createdAt":3145},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":3147,"slug":3148,"articleIntro":3147,"category":3149},"38 - (lorsque l'entité tient un inventaire permanent en comptabilité générale, le compte 38 - peut être utilisé pour comptabiliser les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation)","compte-38-lorsque-l-entite-tient-un-inventaire-permanent-en-comptabilite-generale-le-compte-38-peut-etre-utilise-pour-comptabiliser-les-stocks-en-voie-d-acheminement-mis-en-depot-ou-donnes-en-consignation",[3150],{"metadata":3151,"sys":3154,"fields":3161},{"tags":3152,"concepts":3153},[],[],{"space":3155,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3157,"publishedVersion":292,"revision":24,"contentType":3159,"locale":29},{"sys":3156},{"type":12,"linkType":13,"id":14},{"sys":3158},{"id":21,"type":12,"linkType":22},{"sys":3160},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3162,"metaTitle":302,"metaDescription":303,"mainTitle":3163,"subtitle":321,"heroImage":3178,"ctaButton":344,"ctaLink":345},[301],{"data":3164,"content":3165,"nodeType":276},{},[3166,3172],{"data":3167,"content":3168,"nodeType":314},{},[3169],{"data":3170,"marks":3171,"value":313,"nodeType":83},{},[],{"data":3173,"content":3174,"nodeType":168},{},[3175],{"data":3176,"marks":3177,"value":175,"nodeType":83},{},[],{"metadata":3179,"sys":3182,"fields":3187},{"tags":3180,"concepts":3181},[],[],{"space":3183,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3185,"publishedVersion":24,"revision":45,"locale":29},{"sys":3184},{"type":12,"linkType":13,"id":14},{"sys":3186},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3188},{"url":336,"details":3189,"fileName":342,"contentType":343},{"size":338,"image":3190},{"width":340,"height":341},{"sys":3192,"fields":3195},{"id":3193,"createdAt":3194},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":3196,"slug":3197,"articleIntro":3196,"category":3198},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[3199],{"metadata":3200,"sys":3203,"fields":3210},{"tags":3201,"concepts":3202},[],[],{"space":3204,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3206,"publishedVersion":292,"revision":24,"contentType":3208,"locale":29},{"sys":3205},{"type":12,"linkType":13,"id":14},{"sys":3207},{"id":21,"type":12,"linkType":22},{"sys":3209},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3211,"metaTitle":302,"metaDescription":303,"mainTitle":3212,"subtitle":321,"heroImage":3227,"ctaButton":344,"ctaLink":345},[301],{"data":3213,"content":3214,"nodeType":276},{},[3215,3221],{"data":3216,"content":3217,"nodeType":314},{},[3218],{"data":3219,"marks":3220,"value":313,"nodeType":83},{},[],{"data":3222,"content":3223,"nodeType":168},{},[3224],{"data":3225,"marks":3226,"value":175,"nodeType":83},{},[],{"metadata":3228,"sys":3231,"fields":3236},{"tags":3229,"concepts":3230},[],[],{"space":3232,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3234,"publishedVersion":24,"revision":45,"locale":29},{"sys":3233},{"type":12,"linkType":13,"id":14},{"sys":3235},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3237},{"url":336,"details":3238,"fileName":342,"contentType":343},{"size":338,"image":3239},{"width":340,"height":341},{"sys":3241,"fields":3244},{"id":3242,"createdAt":3243},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":3245,"slug":3246,"articleIntro":3245,"category":3247},"68174 - Créances","compte-68174-creances",[3248],{"metadata":3249,"sys":3252,"fields":3259},{"tags":3250,"concepts":3251},[],[],{"space":3253,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3255,"publishedVersion":292,"revision":24,"contentType":3257,"locale":29},{"sys":3254},{"type":12,"linkType":13,"id":14},{"sys":3256},{"id":21,"type":12,"linkType":22},{"sys":3258},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3260,"metaTitle":302,"metaDescription":303,"mainTitle":3261,"subtitle":321,"heroImage":3276,"ctaButton":344,"ctaLink":345},[301],{"data":3262,"content":3263,"nodeType":276},{},[3264,3270],{"data":3265,"content":3266,"nodeType":314},{},[3267],{"data":3268,"marks":3269,"value":313,"nodeType":83},{},[],{"data":3271,"content":3272,"nodeType":168},{},[3273],{"data":3274,"marks":3275,"value":175,"nodeType":83},{},[],{"metadata":3277,"sys":3280,"fields":3285},{"tags":3278,"concepts":3279},[],[],{"space":3281,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3283,"publishedVersion":24,"revision":45,"locale":29},{"sys":3282},{"type":12,"linkType":13,"id":14},{"sys":3284},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3286},{"url":336,"details":3287,"fileName":342,"contentType":343},{"size":338,"image":3288},{"width":340,"height":341},{"sys":3290,"fields":3293},{"id":3291,"createdAt":3292},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3294,"slug":3295,"articleIntro":3294,"category":3296},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3297],{"metadata":3298,"sys":3301,"fields":3308},{"tags":3299,"concepts":3300},[],[],{"space":3302,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3304,"publishedVersion":292,"revision":24,"contentType":3306,"locale":29},{"sys":3303},{"type":12,"linkType":13,"id":14},{"sys":3305},{"id":21,"type":12,"linkType":22},{"sys":3307},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3309,"metaTitle":302,"metaDescription":303,"mainTitle":3310,"subtitle":321,"heroImage":3325,"ctaButton":344,"ctaLink":345},[301],{"data":3311,"content":3312,"nodeType":276},{},[3313,3319],{"data":3314,"content":3315,"nodeType":314},{},[3316],{"data":3317,"marks":3318,"value":313,"nodeType":83},{},[],{"data":3320,"content":3321,"nodeType":168},{},[3322],{"data":3323,"marks":3324,"value":175,"nodeType":83},{},[],{"metadata":3326,"sys":3329,"fields":3334},{"tags":3327,"concepts":3328},[],[],{"space":3330,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3332,"publishedVersion":24,"revision":45,"locale":29},{"sys":3331},{"type":12,"linkType":13,"id":14},{"sys":3333},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3335},{"url":336,"details":3336,"fileName":342,"contentType":343},{"size":338,"image":3337},{"width":340,"height":341},{"sys":3339,"fields":3342},{"id":3340,"createdAt":3341},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":3343,"slug":3344,"articleIntro":3343,"category":3345},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[3346],{"metadata":3347,"sys":3350,"fields":3357},{"tags":3348,"concepts":3349},[],[],{"space":3351,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3353,"publishedVersion":292,"revision":24,"contentType":3355,"locale":29},{"sys":3352},{"type":12,"linkType":13,"id":14},{"sys":3354},{"id":21,"type":12,"linkType":22},{"sys":3356},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3358,"metaTitle":302,"metaDescription":303,"mainTitle":3359,"subtitle":321,"heroImage":3374,"ctaButton":344,"ctaLink":345},[301],{"data":3360,"content":3361,"nodeType":276},{},[3362,3368],{"data":3363,"content":3364,"nodeType":314},{},[3365],{"data":3366,"marks":3367,"value":313,"nodeType":83},{},[],{"data":3369,"content":3370,"nodeType":168},{},[3371],{"data":3372,"marks":3373,"value":175,"nodeType":83},{},[],{"metadata":3375,"sys":3378,"fields":3383},{"tags":3376,"concepts":3377},[],[],{"space":3379,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3381,"publishedVersion":24,"revision":45,"locale":29},{"sys":3380},{"type":12,"linkType":13,"id":14},{"sys":3382},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3384},{"url":336,"details":3385,"fileName":342,"contentType":343},{"size":338,"image":3386},{"width":340,"height":341},{"sys":3388,"fields":3391},{"id":3389,"createdAt":3390},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":3392,"slug":3393,"articleIntro":-1,"category":3394},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[3395],{"metadata":3396,"sys":3399,"fields":3406},{"tags":3397,"concepts":3398},[],[],{"space":3400,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3402,"publishedVersion":292,"revision":24,"contentType":3404,"locale":29},{"sys":3401},{"type":12,"linkType":13,"id":14},{"sys":3403},{"id":21,"type":12,"linkType":22},{"sys":3405},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3407,"metaTitle":302,"metaDescription":303,"mainTitle":3408,"subtitle":321,"heroImage":3423,"ctaButton":344,"ctaLink":345},[301],{"data":3409,"content":3410,"nodeType":276},{},[3411,3417],{"data":3412,"content":3413,"nodeType":314},{},[3414],{"data":3415,"marks":3416,"value":313,"nodeType":83},{},[],{"data":3418,"content":3419,"nodeType":168},{},[3420],{"data":3421,"marks":3422,"value":175,"nodeType":83},{},[],{"metadata":3424,"sys":3427,"fields":3432},{"tags":3425,"concepts":3426},[],[],{"space":3428,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3430,"publishedVersion":24,"revision":45,"locale":29},{"sys":3429},{"type":12,"linkType":13,"id":14},{"sys":3431},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3433},{"url":336,"details":3434,"fileName":342,"contentType":343},{"size":338,"image":3435},{"width":340,"height":341},{"sys":3437,"fields":3440},{"id":3438,"createdAt":3439},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":3441,"slug":3442,"articleIntro":3441,"category":3443},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[3444],{"metadata":3445,"sys":3448,"fields":3455},{"tags":3446,"concepts":3447},[],[],{"space":3449,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3451,"publishedVersion":292,"revision":24,"contentType":3453,"locale":29},{"sys":3450},{"type":12,"linkType":13,"id":14},{"sys":3452},{"id":21,"type":12,"linkType":22},{"sys":3454},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3456,"metaTitle":302,"metaDescription":303,"mainTitle":3457,"subtitle":321,"heroImage":3472,"ctaButton":344,"ctaLink":345},[301],{"data":3458,"content":3459,"nodeType":276},{},[3460,3466],{"data":3461,"content":3462,"nodeType":314},{},[3463],{"data":3464,"marks":3465,"value":313,"nodeType":83},{},[],{"data":3467,"content":3468,"nodeType":168},{},[3469],{"data":3470,"marks":3471,"value":175,"nodeType":83},{},[],{"metadata":3473,"sys":3476,"fields":3481},{"tags":3474,"concepts":3475},[],[],{"space":3477,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3479,"publishedVersion":24,"revision":45,"locale":29},{"sys":3478},{"type":12,"linkType":13,"id":14},{"sys":3480},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3482},{"url":336,"details":3483,"fileName":342,"contentType":343},{"size":338,"image":3484},{"width":340,"height":341},{"sys":3486,"fields":3489},{"id":3487,"createdAt":3488},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":3490,"slug":3491,"articleIntro":3490,"category":3492},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[3493],{"metadata":3494,"sys":3497,"fields":3504},{"tags":3495,"concepts":3496},[],[],{"space":3498,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3500,"publishedVersion":292,"revision":24,"contentType":3502,"locale":29},{"sys":3499},{"type":12,"linkType":13,"id":14},{"sys":3501},{"id":21,"type":12,"linkType":22},{"sys":3503},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3505,"metaTitle":302,"metaDescription":303,"mainTitle":3506,"subtitle":321,"heroImage":3521,"ctaButton":344,"ctaLink":345},[301],{"data":3507,"content":3508,"nodeType":276},{},[3509,3515],{"data":3510,"content":3511,"nodeType":314},{},[3512],{"data":3513,"marks":3514,"value":313,"nodeType":83},{},[],{"data":3516,"content":3517,"nodeType":168},{},[3518],{"data":3519,"marks":3520,"value":175,"nodeType":83},{},[],{"metadata":3522,"sys":3525,"fields":3530},{"tags":3523,"concepts":3524},[],[],{"space":3526,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3528,"publishedVersion":24,"revision":45,"locale":29},{"sys":3527},{"type":12,"linkType":13,"id":14},{"sys":3529},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3531},{"url":336,"details":3532,"fileName":342,"contentType":343},{"size":338,"image":3533},{"width":340,"height":341},{"sys":3535,"fields":3538},{"id":3536,"createdAt":3537},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":3539,"slug":3540,"articleIntro":3539,"category":3541},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[3542],{"metadata":3543,"sys":3546,"fields":3553},{"tags":3544,"concepts":3545},[],[],{"space":3547,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3549,"publishedVersion":292,"revision":24,"contentType":3551,"locale":29},{"sys":3548},{"type":12,"linkType":13,"id":14},{"sys":3550},{"id":21,"type":12,"linkType":22},{"sys":3552},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3554,"metaTitle":302,"metaDescription":303,"mainTitle":3555,"subtitle":321,"heroImage":3570,"ctaButton":344,"ctaLink":345},[301],{"data":3556,"content":3557,"nodeType":276},{},[3558,3564],{"data":3559,"content":3560,"nodeType":314},{},[3561],{"data":3562,"marks":3563,"value":313,"nodeType":83},{},[],{"data":3565,"content":3566,"nodeType":168},{},[3567],{"data":3568,"marks":3569,"value":175,"nodeType":83},{},[],{"metadata":3571,"sys":3574,"fields":3579},{"tags":3572,"concepts":3573},[],[],{"space":3575,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3577,"publishedVersion":24,"revision":45,"locale":29},{"sys":3576},{"type":12,"linkType":13,"id":14},{"sys":3578},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3580},{"url":336,"details":3581,"fileName":342,"contentType":343},{"size":338,"image":3582},{"width":340,"height":341},{"sys":3584,"fields":3587},{"id":3585,"createdAt":3586},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":3588,"slug":3589,"articleIntro":3588,"category":3590},"4431 - Créances sur l'Etat résultant de la suppression de la règle du décalage d'un mois en matière de TVA","compte-4431-creances-sur-l-etat-resultant-de-la-suppression-de-la-regle-du-decalage-d-un-mois-en-matiere-de-tva",[3591],{"metadata":3592,"sys":3595,"fields":3602},{"tags":3593,"concepts":3594},[],[],{"space":3596,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3598,"publishedVersion":292,"revision":24,"contentType":3600,"locale":29},{"sys":3597},{"type":12,"linkType":13,"id":14},{"sys":3599},{"id":21,"type":12,"linkType":22},{"sys":3601},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3603,"metaTitle":302,"metaDescription":303,"mainTitle":3604,"subtitle":321,"heroImage":3619,"ctaButton":344,"ctaLink":345},[301],{"data":3605,"content":3606,"nodeType":276},{},[3607,3613],{"data":3608,"content":3609,"nodeType":314},{},[3610],{"data":3611,"marks":3612,"value":313,"nodeType":83},{},[],{"data":3614,"content":3615,"nodeType":168},{},[3616],{"data":3617,"marks":3618,"value":175,"nodeType":83},{},[],{"metadata":3620,"sys":3623,"fields":3628},{"tags":3621,"concepts":3622},[],[],{"space":3624,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3626,"publishedVersion":24,"revision":45,"locale":29},{"sys":3625},{"type":12,"linkType":13,"id":14},{"sys":3627},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3629},{"url":336,"details":3630,"fileName":342,"contentType":343},{"size":338,"image":3631},{"width":340,"height":341},{"sys":3633,"fields":3636},{"id":3634,"createdAt":3635},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":3637,"slug":3638,"articleIntro":3637,"category":3639},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[3640],{"metadata":3641,"sys":3644,"fields":3651},{"tags":3642,"concepts":3643},[],[],{"space":3645,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3647,"publishedVersion":292,"revision":24,"contentType":3649,"locale":29},{"sys":3646},{"type":12,"linkType":13,"id":14},{"sys":3648},{"id":21,"type":12,"linkType":22},{"sys":3650},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3652,"metaTitle":302,"metaDescription":303,"mainTitle":3653,"subtitle":321,"heroImage":3668,"ctaButton":344,"ctaLink":345},[301],{"data":3654,"content":3655,"nodeType":276},{},[3656,3662],{"data":3657,"content":3658,"nodeType":314},{},[3659],{"data":3660,"marks":3661,"value":313,"nodeType":83},{},[],{"data":3663,"content":3664,"nodeType":168},{},[3665],{"data":3666,"marks":3667,"value":175,"nodeType":83},{},[],{"metadata":3669,"sys":3672,"fields":3677},{"tags":3670,"concepts":3671},[],[],{"space":3673,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3675,"publishedVersion":24,"revision":45,"locale":29},{"sys":3674},{"type":12,"linkType":13,"id":14},{"sys":3676},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3678},{"url":336,"details":3679,"fileName":342,"contentType":343},{"size":338,"image":3680},{"width":340,"height":341},{"sys":3682,"fields":3685},{"id":3683,"createdAt":3684},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":3686,"slug":3687,"articleIntro":3686,"category":3688},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[3689],{"metadata":3690,"sys":3693,"fields":3700},{"tags":3691,"concepts":3692},[],[],{"space":3694,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3696,"publishedVersion":292,"revision":24,"contentType":3698,"locale":29},{"sys":3695},{"type":12,"linkType":13,"id":14},{"sys":3697},{"id":21,"type":12,"linkType":22},{"sys":3699},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3701,"metaTitle":302,"metaDescription":303,"mainTitle":3702,"subtitle":321,"heroImage":3717,"ctaButton":344,"ctaLink":345},[301],{"data":3703,"content":3704,"nodeType":276},{},[3705,3711],{"data":3706,"content":3707,"nodeType":314},{},[3708],{"data":3709,"marks":3710,"value":313,"nodeType":83},{},[],{"data":3712,"content":3713,"nodeType":168},{},[3714],{"data":3715,"marks":3716,"value":175,"nodeType":83},{},[],{"metadata":3718,"sys":3721,"fields":3726},{"tags":3719,"concepts":3720},[],[],{"space":3722,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3724,"publishedVersion":24,"revision":45,"locale":29},{"sys":3723},{"type":12,"linkType":13,"id":14},{"sys":3725},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3727},{"url":336,"details":3728,"fileName":342,"contentType":343},{"size":338,"image":3729},{"width":340,"height":341},{"sys":3731,"fields":3734},{"id":3732,"createdAt":3733},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":3735,"slug":3736,"articleIntro":3735,"category":3737},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[3738],{"metadata":3739,"sys":3742,"fields":3749},{"tags":3740,"concepts":3741},[],[],{"space":3743,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3745,"publishedVersion":292,"revision":24,"contentType":3747,"locale":29},{"sys":3744},{"type":12,"linkType":13,"id":14},{"sys":3746},{"id":21,"type":12,"linkType":22},{"sys":3748},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3750,"metaTitle":302,"metaDescription":303,"mainTitle":3751,"subtitle":321,"heroImage":3766,"ctaButton":344,"ctaLink":345},[301],{"data":3752,"content":3753,"nodeType":276},{},[3754,3760],{"data":3755,"content":3756,"nodeType":314},{},[3757],{"data":3758,"marks":3759,"value":313,"nodeType":83},{},[],{"data":3761,"content":3762,"nodeType":168},{},[3763],{"data":3764,"marks":3765,"value":175,"nodeType":83},{},[],{"metadata":3767,"sys":3770,"fields":3775},{"tags":3768,"concepts":3769},[],[],{"space":3771,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3773,"publishedVersion":24,"revision":45,"locale":29},{"sys":3772},{"type":12,"linkType":13,"id":14},{"sys":3774},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3776},{"url":336,"details":3777,"fileName":342,"contentType":343},{"size":338,"image":3778},{"width":340,"height":341},{"sys":3780,"fields":3783},{"id":3781,"createdAt":3782},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":3784,"slug":3785,"articleIntro":3784,"category":3786},"472 - Comptes d'attente","compte-472-comptes-d-attente",[3787],{"metadata":3788,"sys":3791,"fields":3798},{"tags":3789,"concepts":3790},[],[],{"space":3792,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3794,"publishedVersion":292,"revision":24,"contentType":3796,"locale":29},{"sys":3793},{"type":12,"linkType":13,"id":14},{"sys":3795},{"id":21,"type":12,"linkType":22},{"sys":3797},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3799,"metaTitle":302,"metaDescription":303,"mainTitle":3800,"subtitle":321,"heroImage":3815,"ctaButton":344,"ctaLink":345},[301],{"data":3801,"content":3802,"nodeType":276},{},[3803,3809],{"data":3804,"content":3805,"nodeType":314},{},[3806],{"data":3807,"marks":3808,"value":313,"nodeType":83},{},[],{"data":3810,"content":3811,"nodeType":168},{},[3812],{"data":3813,"marks":3814,"value":175,"nodeType":83},{},[],{"metadata":3816,"sys":3819,"fields":3824},{"tags":3817,"concepts":3818},[],[],{"space":3820,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3822,"publishedVersion":24,"revision":45,"locale":29},{"sys":3821},{"type":12,"linkType":13,"id":14},{"sys":3823},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3825},{"url":336,"details":3826,"fileName":342,"contentType":343},{"size":338,"image":3827},{"width":340,"height":341},{"sys":3829,"fields":3832},{"id":3830,"createdAt":3831},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":3833,"slug":3834,"articleIntro":3833,"category":3835},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3836],{"metadata":3837,"sys":3840,"fields":3847},{"tags":3838,"concepts":3839},[],[],{"space":3841,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3843,"publishedVersion":292,"revision":24,"contentType":3845,"locale":29},{"sys":3842},{"type":12,"linkType":13,"id":14},{"sys":3844},{"id":21,"type":12,"linkType":22},{"sys":3846},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3848,"metaTitle":302,"metaDescription":303,"mainTitle":3849,"subtitle":321,"heroImage":3864,"ctaButton":344,"ctaLink":345},[301],{"data":3850,"content":3851,"nodeType":276},{},[3852,3858],{"data":3853,"content":3854,"nodeType":314},{},[3855],{"data":3856,"marks":3857,"value":313,"nodeType":83},{},[],{"data":3859,"content":3860,"nodeType":168},{},[3861],{"data":3862,"marks":3863,"value":175,"nodeType":83},{},[],{"metadata":3865,"sys":3868,"fields":3873},{"tags":3866,"concepts":3867},[],[],{"space":3869,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3871,"publishedVersion":24,"revision":45,"locale":29},{"sys":3870},{"type":12,"linkType":13,"id":14},{"sys":3872},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3874},{"url":336,"details":3875,"fileName":342,"contentType":343},{"size":338,"image":3876},{"width":340,"height":341},{"sys":3878,"fields":3881},{"id":3879,"createdAt":3880},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":3882,"slug":3883,"articleIntro":3882,"category":3884},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[3885],{"metadata":3886,"sys":3889,"fields":3896},{"tags":3887,"concepts":3888},[],[],{"space":3890,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3892,"publishedVersion":292,"revision":24,"contentType":3894,"locale":29},{"sys":3891},{"type":12,"linkType":13,"id":14},{"sys":3893},{"id":21,"type":12,"linkType":22},{"sys":3895},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3897,"metaTitle":302,"metaDescription":303,"mainTitle":3898,"subtitle":321,"heroImage":3913,"ctaButton":344,"ctaLink":345},[301],{"data":3899,"content":3900,"nodeType":276},{},[3901,3907],{"data":3902,"content":3903,"nodeType":314},{},[3904],{"data":3905,"marks":3906,"value":313,"nodeType":83},{},[],{"data":3908,"content":3909,"nodeType":168},{},[3910],{"data":3911,"marks":3912,"value":175,"nodeType":83},{},[],{"metadata":3914,"sys":3917,"fields":3922},{"tags":3915,"concepts":3916},[],[],{"space":3918,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3920,"publishedVersion":24,"revision":45,"locale":29},{"sys":3919},{"type":12,"linkType":13,"id":14},{"sys":3921},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3923},{"url":336,"details":3924,"fileName":342,"contentType":343},{"size":338,"image":3925},{"width":340,"height":341},{"sys":3927,"fields":3930},{"id":3928,"createdAt":3929},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":3931,"slug":3932,"articleIntro":3931,"category":3933},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[3934],{"metadata":3935,"sys":3938,"fields":3945},{"tags":3936,"concepts":3937},[],[],{"space":3939,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3941,"publishedVersion":292,"revision":24,"contentType":3943,"locale":29},{"sys":3940},{"type":12,"linkType":13,"id":14},{"sys":3942},{"id":21,"type":12,"linkType":22},{"sys":3944},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3946,"metaTitle":302,"metaDescription":303,"mainTitle":3947,"subtitle":321,"heroImage":3962,"ctaButton":344,"ctaLink":345},[301],{"data":3948,"content":3949,"nodeType":276},{},[3950,3956],{"data":3951,"content":3952,"nodeType":314},{},[3953],{"data":3954,"marks":3955,"value":313,"nodeType":83},{},[],{"data":3957,"content":3958,"nodeType":168},{},[3959],{"data":3960,"marks":3961,"value":175,"nodeType":83},{},[],{"metadata":3963,"sys":3966,"fields":3971},{"tags":3964,"concepts":3965},[],[],{"space":3967,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":3969,"publishedVersion":24,"revision":45,"locale":29},{"sys":3968},{"type":12,"linkType":13,"id":14},{"sys":3970},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":3972},{"url":336,"details":3973,"fileName":342,"contentType":343},{"size":338,"image":3974},{"width":340,"height":341},{"sys":3976,"fields":3979},{"id":3977,"createdAt":3978},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3980,"slug":3981,"articleIntro":-1,"category":3982},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[3983],{"metadata":3984,"sys":3987,"fields":3994},{"tags":3985,"concepts":3986},[],[],{"space":3988,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":3990,"publishedVersion":292,"revision":24,"contentType":3992,"locale":29},{"sys":3989},{"type":12,"linkType":13,"id":14},{"sys":3991},{"id":21,"type":12,"linkType":22},{"sys":3993},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":3995,"metaTitle":302,"metaDescription":303,"mainTitle":3996,"subtitle":321,"heroImage":4011,"ctaButton":344,"ctaLink":345},[301],{"data":3997,"content":3998,"nodeType":276},{},[3999,4005],{"data":4000,"content":4001,"nodeType":314},{},[4002],{"data":4003,"marks":4004,"value":313,"nodeType":83},{},[],{"data":4006,"content":4007,"nodeType":168},{},[4008],{"data":4009,"marks":4010,"value":175,"nodeType":83},{},[],{"metadata":4012,"sys":4015,"fields":4020},{"tags":4013,"concepts":4014},[],[],{"space":4016,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4018,"publishedVersion":24,"revision":45,"locale":29},{"sys":4017},{"type":12,"linkType":13,"id":14},{"sys":4019},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4021},{"url":336,"details":4022,"fileName":342,"contentType":343},{"size":338,"image":4023},{"width":340,"height":341},{"sys":4025,"fields":4028},{"id":4026,"createdAt":4027},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":4029,"slug":4030,"articleIntro":4029,"category":4031},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[4032],{"metadata":4033,"sys":4036,"fields":4043},{"tags":4034,"concepts":4035},[],[],{"space":4037,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4039,"publishedVersion":292,"revision":24,"contentType":4041,"locale":29},{"sys":4038},{"type":12,"linkType":13,"id":14},{"sys":4040},{"id":21,"type":12,"linkType":22},{"sys":4042},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4044,"metaTitle":302,"metaDescription":303,"mainTitle":4045,"subtitle":321,"heroImage":4060,"ctaButton":344,"ctaLink":345},[301],{"data":4046,"content":4047,"nodeType":276},{},[4048,4054],{"data":4049,"content":4050,"nodeType":314},{},[4051],{"data":4052,"marks":4053,"value":313,"nodeType":83},{},[],{"data":4055,"content":4056,"nodeType":168},{},[4057],{"data":4058,"marks":4059,"value":175,"nodeType":83},{},[],{"metadata":4061,"sys":4064,"fields":4069},{"tags":4062,"concepts":4063},[],[],{"space":4065,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4067,"publishedVersion":24,"revision":45,"locale":29},{"sys":4066},{"type":12,"linkType":13,"id":14},{"sys":4068},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4070},{"url":336,"details":4071,"fileName":342,"contentType":343},{"size":338,"image":4072},{"width":340,"height":341},{"sys":4074,"fields":4077},{"id":4075,"createdAt":4076},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":4078,"slug":4079,"articleIntro":4078,"category":4080},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[4081],{"metadata":4082,"sys":4085,"fields":4092},{"tags":4083,"concepts":4084},[],[],{"space":4086,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4088,"publishedVersion":292,"revision":24,"contentType":4090,"locale":29},{"sys":4087},{"type":12,"linkType":13,"id":14},{"sys":4089},{"id":21,"type":12,"linkType":22},{"sys":4091},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4093,"metaTitle":302,"metaDescription":303,"mainTitle":4094,"subtitle":321,"heroImage":4109,"ctaButton":344,"ctaLink":345},[301],{"data":4095,"content":4096,"nodeType":276},{},[4097,4103],{"data":4098,"content":4099,"nodeType":314},{},[4100],{"data":4101,"marks":4102,"value":313,"nodeType":83},{},[],{"data":4104,"content":4105,"nodeType":168},{},[4106],{"data":4107,"marks":4108,"value":175,"nodeType":83},{},[],{"metadata":4110,"sys":4113,"fields":4118},{"tags":4111,"concepts":4112},[],[],{"space":4114,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4116,"publishedVersion":24,"revision":45,"locale":29},{"sys":4115},{"type":12,"linkType":13,"id":14},{"sys":4117},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4119},{"url":336,"details":4120,"fileName":342,"contentType":343},{"size":338,"image":4121},{"width":340,"height":341},{"sys":4123,"fields":4126},{"id":4124,"createdAt":4125},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":4127,"slug":4128,"articleIntro":4127,"category":4129},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[4130],{"metadata":4131,"sys":4134,"fields":4141},{"tags":4132,"concepts":4133},[],[],{"space":4135,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4137,"publishedVersion":292,"revision":24,"contentType":4139,"locale":29},{"sys":4136},{"type":12,"linkType":13,"id":14},{"sys":4138},{"id":21,"type":12,"linkType":22},{"sys":4140},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4142,"metaTitle":302,"metaDescription":303,"mainTitle":4143,"subtitle":321,"heroImage":4158,"ctaButton":344,"ctaLink":345},[301],{"data":4144,"content":4145,"nodeType":276},{},[4146,4152],{"data":4147,"content":4148,"nodeType":314},{},[4149],{"data":4150,"marks":4151,"value":313,"nodeType":83},{},[],{"data":4153,"content":4154,"nodeType":168},{},[4155],{"data":4156,"marks":4157,"value":175,"nodeType":83},{},[],{"metadata":4159,"sys":4162,"fields":4167},{"tags":4160,"concepts":4161},[],[],{"space":4163,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4165,"publishedVersion":24,"revision":45,"locale":29},{"sys":4164},{"type":12,"linkType":13,"id":14},{"sys":4166},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4168},{"url":336,"details":4169,"fileName":342,"contentType":343},{"size":338,"image":4170},{"width":340,"height":341},{"sys":4172,"fields":4175},{"id":4173,"createdAt":4174},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":4176,"slug":4177,"articleIntro":4176,"category":4178},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[4179],{"metadata":4180,"sys":4183,"fields":4190},{"tags":4181,"concepts":4182},[],[],{"space":4184,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4186,"publishedVersion":292,"revision":24,"contentType":4188,"locale":29},{"sys":4185},{"type":12,"linkType":13,"id":14},{"sys":4187},{"id":21,"type":12,"linkType":22},{"sys":4189},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4191,"metaTitle":302,"metaDescription":303,"mainTitle":4192,"subtitle":321,"heroImage":4207,"ctaButton":344,"ctaLink":345},[301],{"data":4193,"content":4194,"nodeType":276},{},[4195,4201],{"data":4196,"content":4197,"nodeType":314},{},[4198],{"data":4199,"marks":4200,"value":313,"nodeType":83},{},[],{"data":4202,"content":4203,"nodeType":168},{},[4204],{"data":4205,"marks":4206,"value":175,"nodeType":83},{},[],{"metadata":4208,"sys":4211,"fields":4216},{"tags":4209,"concepts":4210},[],[],{"space":4212,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4214,"publishedVersion":24,"revision":45,"locale":29},{"sys":4213},{"type":12,"linkType":13,"id":14},{"sys":4215},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4217},{"url":336,"details":4218,"fileName":342,"contentType":343},{"size":338,"image":4219},{"width":340,"height":341},{"sys":4221,"fields":4224},{"id":4222,"createdAt":4223},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":4225,"slug":4226,"articleIntro":4225,"category":4227},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[4228],{"metadata":4229,"sys":4232,"fields":4239},{"tags":4230,"concepts":4231},[],[],{"space":4233,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4235,"publishedVersion":292,"revision":24,"contentType":4237,"locale":29},{"sys":4234},{"type":12,"linkType":13,"id":14},{"sys":4236},{"id":21,"type":12,"linkType":22},{"sys":4238},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4240,"metaTitle":302,"metaDescription":303,"mainTitle":4241,"subtitle":321,"heroImage":4256,"ctaButton":344,"ctaLink":345},[301],{"data":4242,"content":4243,"nodeType":276},{},[4244,4250],{"data":4245,"content":4246,"nodeType":314},{},[4247],{"data":4248,"marks":4249,"value":313,"nodeType":83},{},[],{"data":4251,"content":4252,"nodeType":168},{},[4253],{"data":4254,"marks":4255,"value":175,"nodeType":83},{},[],{"metadata":4257,"sys":4260,"fields":4265},{"tags":4258,"concepts":4259},[],[],{"space":4261,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4263,"publishedVersion":24,"revision":45,"locale":29},{"sys":4262},{"type":12,"linkType":13,"id":14},{"sys":4264},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4266},{"url":336,"details":4267,"fileName":342,"contentType":343},{"size":338,"image":4268},{"width":340,"height":341},{"sys":4270,"fields":4273},{"id":4271,"createdAt":4272},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":4274,"slug":4275,"articleIntro":4274,"category":4276},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[4277],{"metadata":4278,"sys":4281,"fields":4288},{"tags":4279,"concepts":4280},[],[],{"space":4282,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4284,"publishedVersion":292,"revision":24,"contentType":4286,"locale":29},{"sys":4283},{"type":12,"linkType":13,"id":14},{"sys":4285},{"id":21,"type":12,"linkType":22},{"sys":4287},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4289,"metaTitle":302,"metaDescription":303,"mainTitle":4290,"subtitle":321,"heroImage":4305,"ctaButton":344,"ctaLink":345},[301],{"data":4291,"content":4292,"nodeType":276},{},[4293,4299],{"data":4294,"content":4295,"nodeType":314},{},[4296],{"data":4297,"marks":4298,"value":313,"nodeType":83},{},[],{"data":4300,"content":4301,"nodeType":168},{},[4302],{"data":4303,"marks":4304,"value":175,"nodeType":83},{},[],{"metadata":4306,"sys":4309,"fields":4314},{"tags":4307,"concepts":4308},[],[],{"space":4310,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4312,"publishedVersion":24,"revision":45,"locale":29},{"sys":4311},{"type":12,"linkType":13,"id":14},{"sys":4313},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4315},{"url":336,"details":4316,"fileName":342,"contentType":343},{"size":338,"image":4317},{"width":340,"height":341},{"sys":4319,"fields":4322},{"id":4320,"createdAt":4321},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":4323,"slug":4324,"articleIntro":4323,"category":4325},"4686 - Charges à payer","compte-4686-charges-a-payer",[4326],{"metadata":4327,"sys":4330,"fields":4337},{"tags":4328,"concepts":4329},[],[],{"space":4331,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4333,"publishedVersion":292,"revision":24,"contentType":4335,"locale":29},{"sys":4332},{"type":12,"linkType":13,"id":14},{"sys":4334},{"id":21,"type":12,"linkType":22},{"sys":4336},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4338,"metaTitle":302,"metaDescription":303,"mainTitle":4339,"subtitle":321,"heroImage":4354,"ctaButton":344,"ctaLink":345},[301],{"data":4340,"content":4341,"nodeType":276},{},[4342,4348],{"data":4343,"content":4344,"nodeType":314},{},[4345],{"data":4346,"marks":4347,"value":313,"nodeType":83},{},[],{"data":4349,"content":4350,"nodeType":168},{},[4351],{"data":4352,"marks":4353,"value":175,"nodeType":83},{},[],{"metadata":4355,"sys":4358,"fields":4363},{"tags":4356,"concepts":4357},[],[],{"space":4359,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4361,"publishedVersion":24,"revision":45,"locale":29},{"sys":4360},{"type":12,"linkType":13,"id":14},{"sys":4362},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4364},{"url":336,"details":4365,"fileName":342,"contentType":343},{"size":338,"image":4366},{"width":340,"height":341},{"sys":4368,"fields":4371},{"id":4369,"createdAt":4370},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":4372,"slug":4373,"articleIntro":4372,"category":4374},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[4375],{"metadata":4376,"sys":4379,"fields":4386},{"tags":4377,"concepts":4378},[],[],{"space":4380,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4382,"publishedVersion":292,"revision":24,"contentType":4384,"locale":29},{"sys":4381},{"type":12,"linkType":13,"id":14},{"sys":4383},{"id":21,"type":12,"linkType":22},{"sys":4385},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4387,"metaTitle":302,"metaDescription":303,"mainTitle":4388,"subtitle":321,"heroImage":4403,"ctaButton":344,"ctaLink":345},[301],{"data":4389,"content":4390,"nodeType":276},{},[4391,4397],{"data":4392,"content":4393,"nodeType":314},{},[4394],{"data":4395,"marks":4396,"value":313,"nodeType":83},{},[],{"data":4398,"content":4399,"nodeType":168},{},[4400],{"data":4401,"marks":4402,"value":175,"nodeType":83},{},[],{"metadata":4404,"sys":4407,"fields":4412},{"tags":4405,"concepts":4406},[],[],{"space":4408,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4410,"publishedVersion":24,"revision":45,"locale":29},{"sys":4409},{"type":12,"linkType":13,"id":14},{"sys":4411},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4413},{"url":336,"details":4414,"fileName":342,"contentType":343},{"size":338,"image":4415},{"width":340,"height":341},{"sys":4417,"fields":4420},{"id":4418,"createdAt":4419},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":4421,"slug":4422,"articleIntro":4421,"category":4423},"Compte 508 - Obligations","compte-508-obligations",[4424],{"metadata":4425,"sys":4428,"fields":4435},{"tags":4426,"concepts":4427},[],[],{"space":4429,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4431,"publishedVersion":292,"revision":24,"contentType":4433,"locale":29},{"sys":4430},{"type":12,"linkType":13,"id":14},{"sys":4432},{"id":21,"type":12,"linkType":22},{"sys":4434},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4436,"metaTitle":302,"metaDescription":303,"mainTitle":4437,"subtitle":321,"heroImage":4452,"ctaButton":344,"ctaLink":345},[301],{"data":4438,"content":4439,"nodeType":276},{},[4440,4446],{"data":4441,"content":4442,"nodeType":314},{},[4443],{"data":4444,"marks":4445,"value":313,"nodeType":83},{},[],{"data":4447,"content":4448,"nodeType":168},{},[4449],{"data":4450,"marks":4451,"value":175,"nodeType":83},{},[],{"metadata":4453,"sys":4456,"fields":4461},{"tags":4454,"concepts":4455},[],[],{"space":4457,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4459,"publishedVersion":24,"revision":45,"locale":29},{"sys":4458},{"type":12,"linkType":13,"id":14},{"sys":4460},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4462},{"url":336,"details":4463,"fileName":342,"contentType":343},{"size":338,"image":4464},{"width":340,"height":341},{"sys":4466,"fields":4469},{"id":4467,"createdAt":4468},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":4470,"slug":4471,"articleIntro":-1,"category":4472},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[4473],{"metadata":4474,"sys":4477,"fields":4484},{"tags":4475,"concepts":4476},[],[],{"space":4478,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4480,"publishedVersion":292,"revision":24,"contentType":4482,"locale":29},{"sys":4479},{"type":12,"linkType":13,"id":14},{"sys":4481},{"id":21,"type":12,"linkType":22},{"sys":4483},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4485,"metaTitle":302,"metaDescription":303,"mainTitle":4486,"subtitle":321,"heroImage":4501,"ctaButton":344,"ctaLink":345},[301],{"data":4487,"content":4488,"nodeType":276},{},[4489,4495],{"data":4490,"content":4491,"nodeType":314},{},[4492],{"data":4493,"marks":4494,"value":313,"nodeType":83},{},[],{"data":4496,"content":4497,"nodeType":168},{},[4498],{"data":4499,"marks":4500,"value":175,"nodeType":83},{},[],{"metadata":4502,"sys":4505,"fields":4510},{"tags":4503,"concepts":4504},[],[],{"space":4506,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4508,"publishedVersion":24,"revision":45,"locale":29},{"sys":4507},{"type":12,"linkType":13,"id":14},{"sys":4509},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4511},{"url":336,"details":4512,"fileName":342,"contentType":343},{"size":338,"image":4513},{"width":340,"height":341},{"sys":4515,"fields":4518},{"id":4516,"createdAt":4517},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":4519,"slug":4520,"articleIntro":4519,"category":4521},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[4522],{"metadata":4523,"sys":4526,"fields":4533},{"tags":4524,"concepts":4525},[],[],{"space":4527,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4529,"publishedVersion":292,"revision":24,"contentType":4531,"locale":29},{"sys":4528},{"type":12,"linkType":13,"id":14},{"sys":4530},{"id":21,"type":12,"linkType":22},{"sys":4532},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4534,"metaTitle":302,"metaDescription":303,"mainTitle":4535,"subtitle":321,"heroImage":4550,"ctaButton":344,"ctaLink":345},[301],{"data":4536,"content":4537,"nodeType":276},{},[4538,4544],{"data":4539,"content":4540,"nodeType":314},{},[4541],{"data":4542,"marks":4543,"value":313,"nodeType":83},{},[],{"data":4545,"content":4546,"nodeType":168},{},[4547],{"data":4548,"marks":4549,"value":175,"nodeType":83},{},[],{"metadata":4551,"sys":4554,"fields":4559},{"tags":4552,"concepts":4553},[],[],{"space":4555,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4557,"publishedVersion":24,"revision":45,"locale":29},{"sys":4556},{"type":12,"linkType":13,"id":14},{"sys":4558},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4560},{"url":336,"details":4561,"fileName":342,"contentType":343},{"size":338,"image":4562},{"width":340,"height":341},{"sys":4564,"fields":4567},{"id":4565,"createdAt":4566},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":4568,"slug":4569,"articleIntro":4568,"category":4570},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[4571],{"metadata":4572,"sys":4575,"fields":4582},{"tags":4573,"concepts":4574},[],[],{"space":4576,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4578,"publishedVersion":292,"revision":24,"contentType":4580,"locale":29},{"sys":4577},{"type":12,"linkType":13,"id":14},{"sys":4579},{"id":21,"type":12,"linkType":22},{"sys":4581},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4583,"metaTitle":302,"metaDescription":303,"mainTitle":4584,"subtitle":321,"heroImage":4599,"ctaButton":344,"ctaLink":345},[301],{"data":4585,"content":4586,"nodeType":276},{},[4587,4593],{"data":4588,"content":4589,"nodeType":314},{},[4590],{"data":4591,"marks":4592,"value":313,"nodeType":83},{},[],{"data":4594,"content":4595,"nodeType":168},{},[4596],{"data":4597,"marks":4598,"value":175,"nodeType":83},{},[],{"metadata":4600,"sys":4603,"fields":4608},{"tags":4601,"concepts":4602},[],[],{"space":4604,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4606,"publishedVersion":24,"revision":45,"locale":29},{"sys":4605},{"type":12,"linkType":13,"id":14},{"sys":4607},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4609},{"url":336,"details":4610,"fileName":342,"contentType":343},{"size":338,"image":4611},{"width":340,"height":341},{"sys":4613,"fields":4616},{"id":4614,"createdAt":4615},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":4617,"slug":4618,"articleIntro":4617,"category":4619},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[4620],{"metadata":4621,"sys":4624,"fields":4631},{"tags":4622,"concepts":4623},[],[],{"space":4625,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4627,"publishedVersion":292,"revision":24,"contentType":4629,"locale":29},{"sys":4626},{"type":12,"linkType":13,"id":14},{"sys":4628},{"id":21,"type":12,"linkType":22},{"sys":4630},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4632,"metaTitle":302,"metaDescription":303,"mainTitle":4633,"subtitle":321,"heroImage":4648,"ctaButton":344,"ctaLink":345},[301],{"data":4634,"content":4635,"nodeType":276},{},[4636,4642],{"data":4637,"content":4638,"nodeType":314},{},[4639],{"data":4640,"marks":4641,"value":313,"nodeType":83},{},[],{"data":4643,"content":4644,"nodeType":168},{},[4645],{"data":4646,"marks":4647,"value":175,"nodeType":83},{},[],{"metadata":4649,"sys":4652,"fields":4657},{"tags":4650,"concepts":4651},[],[],{"space":4653,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4655,"publishedVersion":24,"revision":45,"locale":29},{"sys":4654},{"type":12,"linkType":13,"id":14},{"sys":4656},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4658},{"url":336,"details":4659,"fileName":342,"contentType":343},{"size":338,"image":4660},{"width":340,"height":341},{"sys":4662,"fields":4663},{"id":15,"createdAt":17},{"title":31,"slug":277,"articleIntro":-1,"category":4664},[4665],{"metadata":4666,"sys":4669,"fields":4676},{"tags":4667,"concepts":4668},[],[],{"space":4670,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4672,"publishedVersion":292,"revision":24,"contentType":4674,"locale":29},{"sys":4671},{"type":12,"linkType":13,"id":14},{"sys":4673},{"id":21,"type":12,"linkType":22},{"sys":4675},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4677,"metaTitle":302,"metaDescription":303,"mainTitle":4678,"subtitle":321,"heroImage":4693,"ctaButton":344,"ctaLink":345},[301],{"data":4679,"content":4680,"nodeType":276},{},[4681,4687],{"data":4682,"content":4683,"nodeType":314},{},[4684],{"data":4685,"marks":4686,"value":313,"nodeType":83},{},[],{"data":4688,"content":4689,"nodeType":168},{},[4690],{"data":4691,"marks":4692,"value":175,"nodeType":83},{},[],{"metadata":4694,"sys":4697,"fields":4702},{"tags":4695,"concepts":4696},[],[],{"space":4698,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4700,"publishedVersion":24,"revision":45,"locale":29},{"sys":4699},{"type":12,"linkType":13,"id":14},{"sys":4701},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4703},{"url":336,"details":4704,"fileName":342,"contentType":343},{"size":338,"image":4705},{"width":340,"height":341},{"sys":4707,"fields":4710},{"id":4708,"createdAt":4709},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":4711,"slug":4712,"articleIntro":-1,"category":4713},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[4714],{"metadata":4715,"sys":4718,"fields":4725},{"tags":4716,"concepts":4717},[],[],{"space":4719,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4721,"publishedVersion":292,"revision":24,"contentType":4723,"locale":29},{"sys":4720},{"type":12,"linkType":13,"id":14},{"sys":4722},{"id":21,"type":12,"linkType":22},{"sys":4724},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4726,"metaTitle":302,"metaDescription":303,"mainTitle":4727,"subtitle":321,"heroImage":4742,"ctaButton":344,"ctaLink":345},[301],{"data":4728,"content":4729,"nodeType":276},{},[4730,4736],{"data":4731,"content":4732,"nodeType":314},{},[4733],{"data":4734,"marks":4735,"value":313,"nodeType":83},{},[],{"data":4737,"content":4738,"nodeType":168},{},[4739],{"data":4740,"marks":4741,"value":175,"nodeType":83},{},[],{"metadata":4743,"sys":4746,"fields":4751},{"tags":4744,"concepts":4745},[],[],{"space":4747,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4749,"publishedVersion":24,"revision":45,"locale":29},{"sys":4748},{"type":12,"linkType":13,"id":14},{"sys":4750},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4752},{"url":336,"details":4753,"fileName":342,"contentType":343},{"size":338,"image":4754},{"width":340,"height":341},{"sys":4756,"fields":4759},{"id":4757,"createdAt":4758},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":4760,"slug":4761,"articleIntro":4760,"category":4762},"6331 - Versement de transport","compte-6331-versement-de-transport",[4763],{"metadata":4764,"sys":4767,"fields":4774},{"tags":4765,"concepts":4766},[],[],{"space":4768,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4770,"publishedVersion":292,"revision":24,"contentType":4772,"locale":29},{"sys":4769},{"type":12,"linkType":13,"id":14},{"sys":4771},{"id":21,"type":12,"linkType":22},{"sys":4773},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4775,"metaTitle":302,"metaDescription":303,"mainTitle":4776,"subtitle":321,"heroImage":4791,"ctaButton":344,"ctaLink":345},[301],{"data":4777,"content":4778,"nodeType":276},{},[4779,4785],{"data":4780,"content":4781,"nodeType":314},{},[4782],{"data":4783,"marks":4784,"value":313,"nodeType":83},{},[],{"data":4786,"content":4787,"nodeType":168},{},[4788],{"data":4789,"marks":4790,"value":175,"nodeType":83},{},[],{"metadata":4792,"sys":4795,"fields":4800},{"tags":4793,"concepts":4794},[],[],{"space":4796,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4798,"publishedVersion":24,"revision":45,"locale":29},{"sys":4797},{"type":12,"linkType":13,"id":14},{"sys":4799},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4801},{"url":336,"details":4802,"fileName":342,"contentType":343},{"size":338,"image":4803},{"width":340,"height":341},{"sys":4805,"fields":4808},{"id":4806,"createdAt":4807},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":4809,"slug":4810,"articleIntro":4809,"category":4811},"6378 - Taxes diverses","compte-6378-taxes-diverses",[4812],{"metadata":4813,"sys":4816,"fields":4823},{"tags":4814,"concepts":4815},[],[],{"space":4817,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4819,"publishedVersion":292,"revision":24,"contentType":4821,"locale":29},{"sys":4818},{"type":12,"linkType":13,"id":14},{"sys":4820},{"id":21,"type":12,"linkType":22},{"sys":4822},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4824,"metaTitle":302,"metaDescription":303,"mainTitle":4825,"subtitle":321,"heroImage":4840,"ctaButton":344,"ctaLink":345},[301],{"data":4826,"content":4827,"nodeType":276},{},[4828,4834],{"data":4829,"content":4830,"nodeType":314},{},[4831],{"data":4832,"marks":4833,"value":313,"nodeType":83},{},[],{"data":4835,"content":4836,"nodeType":168},{},[4837],{"data":4838,"marks":4839,"value":175,"nodeType":83},{},[],{"metadata":4841,"sys":4844,"fields":4849},{"tags":4842,"concepts":4843},[],[],{"space":4845,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4847,"publishedVersion":24,"revision":45,"locale":29},{"sys":4846},{"type":12,"linkType":13,"id":14},{"sys":4848},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4850},{"url":336,"details":4851,"fileName":342,"contentType":343},{"size":338,"image":4852},{"width":340,"height":341},{"sys":4854,"fields":4857},{"id":4855,"createdAt":4856},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":4858,"slug":4859,"articleIntro":-1,"category":4860},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[4861],{"metadata":4862,"sys":4865,"fields":4872},{"tags":4863,"concepts":4864},[],[],{"space":4866,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4868,"publishedVersion":292,"revision":24,"contentType":4870,"locale":29},{"sys":4867},{"type":12,"linkType":13,"id":14},{"sys":4869},{"id":21,"type":12,"linkType":22},{"sys":4871},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4873,"metaTitle":302,"metaDescription":303,"mainTitle":4874,"subtitle":321,"heroImage":4889,"ctaButton":344,"ctaLink":345},[301],{"data":4875,"content":4876,"nodeType":276},{},[4877,4883],{"data":4878,"content":4879,"nodeType":314},{},[4880],{"data":4881,"marks":4882,"value":313,"nodeType":83},{},[],{"data":4884,"content":4885,"nodeType":168},{},[4886],{"data":4887,"marks":4888,"value":175,"nodeType":83},{},[],{"metadata":4890,"sys":4893,"fields":4898},{"tags":4891,"concepts":4892},[],[],{"space":4894,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4896,"publishedVersion":24,"revision":45,"locale":29},{"sys":4895},{"type":12,"linkType":13,"id":14},{"sys":4897},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4899},{"url":336,"details":4900,"fileName":342,"contentType":343},{"size":338,"image":4901},{"width":340,"height":341},{"sys":4903,"fields":4906},{"id":4904,"createdAt":4905},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":4907,"slug":4908,"articleIntro":4907,"category":4909},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[4910],{"metadata":4911,"sys":4914,"fields":4921},{"tags":4912,"concepts":4913},[],[],{"space":4915,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4917,"publishedVersion":292,"revision":24,"contentType":4919,"locale":29},{"sys":4916},{"type":12,"linkType":13,"id":14},{"sys":4918},{"id":21,"type":12,"linkType":22},{"sys":4920},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4922,"metaTitle":302,"metaDescription":303,"mainTitle":4923,"subtitle":321,"heroImage":4938,"ctaButton":344,"ctaLink":345},[301],{"data":4924,"content":4925,"nodeType":276},{},[4926,4932],{"data":4927,"content":4928,"nodeType":314},{},[4929],{"data":4930,"marks":4931,"value":313,"nodeType":83},{},[],{"data":4933,"content":4934,"nodeType":168},{},[4935],{"data":4936,"marks":4937,"value":175,"nodeType":83},{},[],{"metadata":4939,"sys":4942,"fields":4947},{"tags":4940,"concepts":4941},[],[],{"space":4943,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4945,"publishedVersion":24,"revision":45,"locale":29},{"sys":4944},{"type":12,"linkType":13,"id":14},{"sys":4946},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4948},{"url":336,"details":4949,"fileName":342,"contentType":343},{"size":338,"image":4950},{"width":340,"height":341},{"sys":4952,"fields":4955},{"id":4953,"createdAt":4954},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":4956,"slug":4957,"articleIntro":4958,"category":4959},"Comment comptabiliser les vêtement de travail ? Liste de compte comptable à utiliser","comment-comptabiliser-les-vetement-de-travail-liste-de-compte-comptable-a","Les vêtements de travail font partie intégrante des dépenses professionnelles dans de nombreux secteurs d’activité. Leur comptabilisation peut toutefois varier selon qu’ils sont stockés, non stockés ou loués. Ce guide pratique vous aide à y voir plus clair, en détaillant les comptes comptables à utiliser concernant les vêtements de travail et les implications fiscales de chaque situation.",[4960],{"metadata":4961,"sys":4964,"fields":4971},{"tags":4962,"concepts":4963},[],[],{"space":4965,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":4967,"publishedVersion":292,"revision":24,"contentType":4969,"locale":29},{"sys":4966},{"type":12,"linkType":13,"id":14},{"sys":4968},{"id":21,"type":12,"linkType":22},{"sys":4970},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":4972,"metaTitle":302,"metaDescription":303,"mainTitle":4973,"subtitle":321,"heroImage":4988,"ctaButton":344,"ctaLink":345},[301],{"data":4974,"content":4975,"nodeType":276},{},[4976,4982],{"data":4977,"content":4978,"nodeType":314},{},[4979],{"data":4980,"marks":4981,"value":313,"nodeType":83},{},[],{"data":4983,"content":4984,"nodeType":168},{},[4985],{"data":4986,"marks":4987,"value":175,"nodeType":83},{},[],{"metadata":4989,"sys":4992,"fields":4997},{"tags":4990,"concepts":4991},[],[],{"space":4993,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":4995,"publishedVersion":24,"revision":45,"locale":29},{"sys":4994},{"type":12,"linkType":13,"id":14},{"sys":4996},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":4998},{"url":336,"details":4999,"fileName":342,"contentType":343},{"size":338,"image":5000},{"width":340,"height":341},{"sys":5002,"fields":5005},{"id":5003,"createdAt":5004},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":5006,"slug":5007,"articleIntro":-1,"category":5008},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[5009],{"metadata":5010,"sys":5013,"fields":5020},{"tags":5011,"concepts":5012},[],[],{"space":5014,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5016,"publishedVersion":292,"revision":24,"contentType":5018,"locale":29},{"sys":5015},{"type":12,"linkType":13,"id":14},{"sys":5017},{"id":21,"type":12,"linkType":22},{"sys":5019},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5021,"metaTitle":302,"metaDescription":303,"mainTitle":5022,"subtitle":321,"heroImage":5037,"ctaButton":344,"ctaLink":345},[301],{"data":5023,"content":5024,"nodeType":276},{},[5025,5031],{"data":5026,"content":5027,"nodeType":314},{},[5028],{"data":5029,"marks":5030,"value":313,"nodeType":83},{},[],{"data":5032,"content":5033,"nodeType":168},{},[5034],{"data":5035,"marks":5036,"value":175,"nodeType":83},{},[],{"metadata":5038,"sys":5041,"fields":5046},{"tags":5039,"concepts":5040},[],[],{"space":5042,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5044,"publishedVersion":24,"revision":45,"locale":29},{"sys":5043},{"type":12,"linkType":13,"id":14},{"sys":5045},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5047},{"url":336,"details":5048,"fileName":342,"contentType":343},{"size":338,"image":5049},{"width":340,"height":341},{"sys":5051,"fields":5054},{"id":5052,"createdAt":5053},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":5055,"slug":5056,"articleIntro":5055,"category":5057},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[5058],{"metadata":5059,"sys":5062,"fields":5069},{"tags":5060,"concepts":5061},[],[],{"space":5063,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5065,"publishedVersion":292,"revision":24,"contentType":5067,"locale":29},{"sys":5064},{"type":12,"linkType":13,"id":14},{"sys":5066},{"id":21,"type":12,"linkType":22},{"sys":5068},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5070,"metaTitle":302,"metaDescription":303,"mainTitle":5071,"subtitle":321,"heroImage":5086,"ctaButton":344,"ctaLink":345},[301],{"data":5072,"content":5073,"nodeType":276},{},[5074,5080],{"data":5075,"content":5076,"nodeType":314},{},[5077],{"data":5078,"marks":5079,"value":313,"nodeType":83},{},[],{"data":5081,"content":5082,"nodeType":168},{},[5083],{"data":5084,"marks":5085,"value":175,"nodeType":83},{},[],{"metadata":5087,"sys":5090,"fields":5095},{"tags":5088,"concepts":5089},[],[],{"space":5091,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5093,"publishedVersion":24,"revision":45,"locale":29},{"sys":5092},{"type":12,"linkType":13,"id":14},{"sys":5094},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5096},{"url":336,"details":5097,"fileName":342,"contentType":343},{"size":338,"image":5098},{"width":340,"height":341},{"sys":5100,"fields":5103},{"id":5101,"createdAt":5102},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":5104,"slug":5105,"articleIntro":5104,"category":5106},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[5107],{"metadata":5108,"sys":5111,"fields":5118},{"tags":5109,"concepts":5110},[],[],{"space":5112,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5114,"publishedVersion":292,"revision":24,"contentType":5116,"locale":29},{"sys":5113},{"type":12,"linkType":13,"id":14},{"sys":5115},{"id":21,"type":12,"linkType":22},{"sys":5117},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5119,"metaTitle":302,"metaDescription":303,"mainTitle":5120,"subtitle":321,"heroImage":5135,"ctaButton":344,"ctaLink":345},[301],{"data":5121,"content":5122,"nodeType":276},{},[5123,5129],{"data":5124,"content":5125,"nodeType":314},{},[5126],{"data":5127,"marks":5128,"value":313,"nodeType":83},{},[],{"data":5130,"content":5131,"nodeType":168},{},[5132],{"data":5133,"marks":5134,"value":175,"nodeType":83},{},[],{"metadata":5136,"sys":5139,"fields":5144},{"tags":5137,"concepts":5138},[],[],{"space":5140,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5142,"publishedVersion":24,"revision":45,"locale":29},{"sys":5141},{"type":12,"linkType":13,"id":14},{"sys":5143},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5145},{"url":336,"details":5146,"fileName":342,"contentType":343},{"size":338,"image":5147},{"width":340,"height":341},{"sys":5149,"fields":5152},{"id":5150,"createdAt":5151},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":5153,"slug":5154,"articleIntro":5153,"category":5155},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[5156],{"metadata":5157,"sys":5160,"fields":5167},{"tags":5158,"concepts":5159},[],[],{"space":5161,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5163,"publishedVersion":292,"revision":24,"contentType":5165,"locale":29},{"sys":5162},{"type":12,"linkType":13,"id":14},{"sys":5164},{"id":21,"type":12,"linkType":22},{"sys":5166},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5168,"metaTitle":302,"metaDescription":303,"mainTitle":5169,"subtitle":321,"heroImage":5184,"ctaButton":344,"ctaLink":345},[301],{"data":5170,"content":5171,"nodeType":276},{},[5172,5178],{"data":5173,"content":5174,"nodeType":314},{},[5175],{"data":5176,"marks":5177,"value":313,"nodeType":83},{},[],{"data":5179,"content":5180,"nodeType":168},{},[5181],{"data":5182,"marks":5183,"value":175,"nodeType":83},{},[],{"metadata":5185,"sys":5188,"fields":5193},{"tags":5186,"concepts":5187},[],[],{"space":5189,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5191,"publishedVersion":24,"revision":45,"locale":29},{"sys":5190},{"type":12,"linkType":13,"id":14},{"sys":5192},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5194},{"url":336,"details":5195,"fileName":342,"contentType":343},{"size":338,"image":5196},{"width":340,"height":341},{"sys":5198,"fields":5201},{"id":5199,"createdAt":5200},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":5202,"slug":5203,"articleIntro":5202,"category":5204},"Compte 6026 - Emballages","compte-6026-emballages",[5205],{"metadata":5206,"sys":5209,"fields":5216},{"tags":5207,"concepts":5208},[],[],{"space":5210,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5212,"publishedVersion":292,"revision":24,"contentType":5214,"locale":29},{"sys":5211},{"type":12,"linkType":13,"id":14},{"sys":5213},{"id":21,"type":12,"linkType":22},{"sys":5215},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5217,"metaTitle":302,"metaDescription":303,"mainTitle":5218,"subtitle":321,"heroImage":5233,"ctaButton":344,"ctaLink":345},[301],{"data":5219,"content":5220,"nodeType":276},{},[5221,5227],{"data":5222,"content":5223,"nodeType":314},{},[5224],{"data":5225,"marks":5226,"value":313,"nodeType":83},{},[],{"data":5228,"content":5229,"nodeType":168},{},[5230],{"data":5231,"marks":5232,"value":175,"nodeType":83},{},[],{"metadata":5234,"sys":5237,"fields":5242},{"tags":5235,"concepts":5236},[],[],{"space":5238,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5240,"publishedVersion":24,"revision":45,"locale":29},{"sys":5239},{"type":12,"linkType":13,"id":14},{"sys":5241},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5243},{"url":336,"details":5244,"fileName":342,"contentType":343},{"size":338,"image":5245},{"width":340,"height":341},{"sys":5247,"fields":5250},{"id":5248,"createdAt":5249},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":5251,"slug":5252,"articleIntro":5251,"category":5253},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[5254],{"metadata":5255,"sys":5258,"fields":5265},{"tags":5256,"concepts":5257},[],[],{"space":5259,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5261,"publishedVersion":292,"revision":24,"contentType":5263,"locale":29},{"sys":5260},{"type":12,"linkType":13,"id":14},{"sys":5262},{"id":21,"type":12,"linkType":22},{"sys":5264},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5266,"metaTitle":302,"metaDescription":303,"mainTitle":5267,"subtitle":321,"heroImage":5282,"ctaButton":344,"ctaLink":345},[301],{"data":5268,"content":5269,"nodeType":276},{},[5270,5276],{"data":5271,"content":5272,"nodeType":314},{},[5273],{"data":5274,"marks":5275,"value":313,"nodeType":83},{},[],{"data":5277,"content":5278,"nodeType":168},{},[5279],{"data":5280,"marks":5281,"value":175,"nodeType":83},{},[],{"metadata":5283,"sys":5286,"fields":5291},{"tags":5284,"concepts":5285},[],[],{"space":5287,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5289,"publishedVersion":24,"revision":45,"locale":29},{"sys":5288},{"type":12,"linkType":13,"id":14},{"sys":5290},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5292},{"url":336,"details":5293,"fileName":342,"contentType":343},{"size":338,"image":5294},{"width":340,"height":341},{"sys":5296,"fields":5299},{"id":5297,"createdAt":5298},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":5300,"slug":5301,"articleIntro":5300,"category":5302},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[5303],{"metadata":5304,"sys":5307,"fields":5314},{"tags":5305,"concepts":5306},[],[],{"space":5308,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5310,"publishedVersion":292,"revision":24,"contentType":5312,"locale":29},{"sys":5309},{"type":12,"linkType":13,"id":14},{"sys":5311},{"id":21,"type":12,"linkType":22},{"sys":5313},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5315,"metaTitle":302,"metaDescription":303,"mainTitle":5316,"subtitle":321,"heroImage":5331,"ctaButton":344,"ctaLink":345},[301],{"data":5317,"content":5318,"nodeType":276},{},[5319,5325],{"data":5320,"content":5321,"nodeType":314},{},[5322],{"data":5323,"marks":5324,"value":313,"nodeType":83},{},[],{"data":5326,"content":5327,"nodeType":168},{},[5328],{"data":5329,"marks":5330,"value":175,"nodeType":83},{},[],{"metadata":5332,"sys":5335,"fields":5340},{"tags":5333,"concepts":5334},[],[],{"space":5336,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5338,"publishedVersion":24,"revision":45,"locale":29},{"sys":5337},{"type":12,"linkType":13,"id":14},{"sys":5339},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5341},{"url":336,"details":5342,"fileName":342,"contentType":343},{"size":338,"image":5343},{"width":340,"height":341},{"sys":5345,"fields":5348},{"id":5346,"createdAt":5347},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":5349,"slug":5350,"articleIntro":5349,"category":5351},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[5352],{"metadata":5353,"sys":5356,"fields":5363},{"tags":5354,"concepts":5355},[],[],{"space":5357,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5359,"publishedVersion":292,"revision":24,"contentType":5361,"locale":29},{"sys":5358},{"type":12,"linkType":13,"id":14},{"sys":5360},{"id":21,"type":12,"linkType":22},{"sys":5362},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5364,"metaTitle":302,"metaDescription":303,"mainTitle":5365,"subtitle":321,"heroImage":5380,"ctaButton":344,"ctaLink":345},[301],{"data":5366,"content":5367,"nodeType":276},{},[5368,5374],{"data":5369,"content":5370,"nodeType":314},{},[5371],{"data":5372,"marks":5373,"value":313,"nodeType":83},{},[],{"data":5375,"content":5376,"nodeType":168},{},[5377],{"data":5378,"marks":5379,"value":175,"nodeType":83},{},[],{"metadata":5381,"sys":5384,"fields":5389},{"tags":5382,"concepts":5383},[],[],{"space":5385,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5387,"publishedVersion":24,"revision":45,"locale":29},{"sys":5386},{"type":12,"linkType":13,"id":14},{"sys":5388},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5390},{"url":336,"details":5391,"fileName":342,"contentType":343},{"size":338,"image":5392},{"width":340,"height":341},{"sys":5394,"fields":5397},{"id":5395,"createdAt":5396},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":5398,"slug":5399,"articleIntro":-1,"category":5400},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[5401],{"metadata":5402,"sys":5405,"fields":5412},{"tags":5403,"concepts":5404},[],[],{"space":5406,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5408,"publishedVersion":292,"revision":24,"contentType":5410,"locale":29},{"sys":5407},{"type":12,"linkType":13,"id":14},{"sys":5409},{"id":21,"type":12,"linkType":22},{"sys":5411},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5413,"metaTitle":302,"metaDescription":303,"mainTitle":5414,"subtitle":321,"heroImage":5429,"ctaButton":344,"ctaLink":345},[301],{"data":5415,"content":5416,"nodeType":276},{},[5417,5423],{"data":5418,"content":5419,"nodeType":314},{},[5420],{"data":5421,"marks":5422,"value":313,"nodeType":83},{},[],{"data":5424,"content":5425,"nodeType":168},{},[5426],{"data":5427,"marks":5428,"value":175,"nodeType":83},{},[],{"metadata":5430,"sys":5433,"fields":5438},{"tags":5431,"concepts":5432},[],[],{"space":5434,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5436,"publishedVersion":24,"revision":45,"locale":29},{"sys":5435},{"type":12,"linkType":13,"id":14},{"sys":5437},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5439},{"url":336,"details":5440,"fileName":342,"contentType":343},{"size":338,"image":5441},{"width":340,"height":341},{"sys":5443,"fields":5446},{"id":5444,"createdAt":5445},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":5447,"slug":5448,"articleIntro":5447,"category":5449},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[5450],{"metadata":5451,"sys":5454,"fields":5461},{"tags":5452,"concepts":5453},[],[],{"space":5455,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5457,"publishedVersion":292,"revision":24,"contentType":5459,"locale":29},{"sys":5456},{"type":12,"linkType":13,"id":14},{"sys":5458},{"id":21,"type":12,"linkType":22},{"sys":5460},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5462,"metaTitle":302,"metaDescription":303,"mainTitle":5463,"subtitle":321,"heroImage":5478,"ctaButton":344,"ctaLink":345},[301],{"data":5464,"content":5465,"nodeType":276},{},[5466,5472],{"data":5467,"content":5468,"nodeType":314},{},[5469],{"data":5470,"marks":5471,"value":313,"nodeType":83},{},[],{"data":5473,"content":5474,"nodeType":168},{},[5475],{"data":5476,"marks":5477,"value":175,"nodeType":83},{},[],{"metadata":5479,"sys":5482,"fields":5487},{"tags":5480,"concepts":5481},[],[],{"space":5483,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5485,"publishedVersion":24,"revision":45,"locale":29},{"sys":5484},{"type":12,"linkType":13,"id":14},{"sys":5486},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5488},{"url":336,"details":5489,"fileName":342,"contentType":343},{"size":338,"image":5490},{"width":340,"height":341},{"sys":5492,"fields":5495},{"id":5493,"createdAt":5494},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":5496,"slug":5497,"articleIntro":-1,"category":5498},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[5499],{"metadata":5500,"sys":5503,"fields":5510},{"tags":5501,"concepts":5502},[],[],{"space":5504,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5506,"publishedVersion":292,"revision":24,"contentType":5508,"locale":29},{"sys":5505},{"type":12,"linkType":13,"id":14},{"sys":5507},{"id":21,"type":12,"linkType":22},{"sys":5509},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5511,"metaTitle":302,"metaDescription":303,"mainTitle":5512,"subtitle":321,"heroImage":5527,"ctaButton":344,"ctaLink":345},[301],{"data":5513,"content":5514,"nodeType":276},{},[5515,5521],{"data":5516,"content":5517,"nodeType":314},{},[5518],{"data":5519,"marks":5520,"value":313,"nodeType":83},{},[],{"data":5522,"content":5523,"nodeType":168},{},[5524],{"data":5525,"marks":5526,"value":175,"nodeType":83},{},[],{"metadata":5528,"sys":5531,"fields":5536},{"tags":5529,"concepts":5530},[],[],{"space":5532,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5534,"publishedVersion":24,"revision":45,"locale":29},{"sys":5533},{"type":12,"linkType":13,"id":14},{"sys":5535},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5537},{"url":336,"details":5538,"fileName":342,"contentType":343},{"size":338,"image":5539},{"width":340,"height":341},{"sys":5541,"fields":5544},{"id":5542,"createdAt":5543},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5545,"slug":5546,"articleIntro":5545,"category":5547},"Compte 58 - Virements internes","compte-58-virements-internes",[5548],{"metadata":5549,"sys":5552,"fields":5559},{"tags":5550,"concepts":5551},[],[],{"space":5553,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5555,"publishedVersion":292,"revision":24,"contentType":5557,"locale":29},{"sys":5554},{"type":12,"linkType":13,"id":14},{"sys":5556},{"id":21,"type":12,"linkType":22},{"sys":5558},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5560,"metaTitle":302,"metaDescription":303,"mainTitle":5561,"subtitle":321,"heroImage":5576,"ctaButton":344,"ctaLink":345},[301],{"data":5562,"content":5563,"nodeType":276},{},[5564,5570],{"data":5565,"content":5566,"nodeType":314},{},[5567],{"data":5568,"marks":5569,"value":313,"nodeType":83},{},[],{"data":5571,"content":5572,"nodeType":168},{},[5573],{"data":5574,"marks":5575,"value":175,"nodeType":83},{},[],{"metadata":5577,"sys":5580,"fields":5585},{"tags":5578,"concepts":5579},[],[],{"space":5581,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5583,"publishedVersion":24,"revision":45,"locale":29},{"sys":5582},{"type":12,"linkType":13,"id":14},{"sys":5584},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5586},{"url":336,"details":5587,"fileName":342,"contentType":343},{"size":338,"image":5588},{"width":340,"height":341},{"sys":5590,"fields":5593},{"id":5591,"createdAt":5592},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":5594,"slug":5595,"articleIntro":5594,"category":5596},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[5597],{"metadata":5598,"sys":5601,"fields":5608},{"tags":5599,"concepts":5600},[],[],{"space":5602,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5604,"publishedVersion":292,"revision":24,"contentType":5606,"locale":29},{"sys":5603},{"type":12,"linkType":13,"id":14},{"sys":5605},{"id":21,"type":12,"linkType":22},{"sys":5607},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5609,"metaTitle":302,"metaDescription":303,"mainTitle":5610,"subtitle":321,"heroImage":5625,"ctaButton":344,"ctaLink":345},[301],{"data":5611,"content":5612,"nodeType":276},{},[5613,5619],{"data":5614,"content":5615,"nodeType":314},{},[5616],{"data":5617,"marks":5618,"value":313,"nodeType":83},{},[],{"data":5620,"content":5621,"nodeType":168},{},[5622],{"data":5623,"marks":5624,"value":175,"nodeType":83},{},[],{"metadata":5626,"sys":5629,"fields":5634},{"tags":5627,"concepts":5628},[],[],{"space":5630,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5632,"publishedVersion":24,"revision":45,"locale":29},{"sys":5631},{"type":12,"linkType":13,"id":14},{"sys":5633},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5635},{"url":336,"details":5636,"fileName":342,"contentType":343},{"size":338,"image":5637},{"width":340,"height":341},{"sys":5639,"fields":5642},{"id":5640,"createdAt":5641},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":5643,"slug":5644,"articleIntro":5643,"category":5645},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[5646],{"metadata":5647,"sys":5650,"fields":5657},{"tags":5648,"concepts":5649},[],[],{"space":5651,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5653,"publishedVersion":292,"revision":24,"contentType":5655,"locale":29},{"sys":5652},{"type":12,"linkType":13,"id":14},{"sys":5654},{"id":21,"type":12,"linkType":22},{"sys":5656},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5658,"metaTitle":302,"metaDescription":303,"mainTitle":5659,"subtitle":321,"heroImage":5674,"ctaButton":344,"ctaLink":345},[301],{"data":5660,"content":5661,"nodeType":276},{},[5662,5668],{"data":5663,"content":5664,"nodeType":314},{},[5665],{"data":5666,"marks":5667,"value":313,"nodeType":83},{},[],{"data":5669,"content":5670,"nodeType":168},{},[5671],{"data":5672,"marks":5673,"value":175,"nodeType":83},{},[],{"metadata":5675,"sys":5678,"fields":5683},{"tags":5676,"concepts":5677},[],[],{"space":5679,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5681,"publishedVersion":24,"revision":45,"locale":29},{"sys":5680},{"type":12,"linkType":13,"id":14},{"sys":5682},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5684},{"url":336,"details":5685,"fileName":342,"contentType":343},{"size":338,"image":5686},{"width":340,"height":341},{"sys":5688,"fields":5691},{"id":5689,"createdAt":5690},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":5692,"slug":5693,"articleIntro":5692,"category":5694},"473 - Comptes d'attente","compte-473-comptes-d-attente",[5695],{"metadata":5696,"sys":5699,"fields":5706},{"tags":5697,"concepts":5698},[],[],{"space":5700,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5702,"publishedVersion":292,"revision":24,"contentType":5704,"locale":29},{"sys":5701},{"type":12,"linkType":13,"id":14},{"sys":5703},{"id":21,"type":12,"linkType":22},{"sys":5705},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5707,"metaTitle":302,"metaDescription":303,"mainTitle":5708,"subtitle":321,"heroImage":5723,"ctaButton":344,"ctaLink":345},[301],{"data":5709,"content":5710,"nodeType":276},{},[5711,5717],{"data":5712,"content":5713,"nodeType":314},{},[5714],{"data":5715,"marks":5716,"value":313,"nodeType":83},{},[],{"data":5718,"content":5719,"nodeType":168},{},[5720],{"data":5721,"marks":5722,"value":175,"nodeType":83},{},[],{"metadata":5724,"sys":5727,"fields":5732},{"tags":5725,"concepts":5726},[],[],{"space":5728,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5730,"publishedVersion":24,"revision":45,"locale":29},{"sys":5729},{"type":12,"linkType":13,"id":14},{"sys":5731},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5733},{"url":336,"details":5734,"fileName":342,"contentType":343},{"size":338,"image":5735},{"width":340,"height":341},{"sys":5737,"fields":5740},{"id":5738,"createdAt":5739},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":5741,"slug":5742,"articleIntro":5741,"category":5743},"25 - Parts dans des entreprises liées et créances sur des entreprises liées","compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",[5744],{"metadata":5745,"sys":5748,"fields":5755},{"tags":5746,"concepts":5747},[],[],{"space":5749,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5751,"publishedVersion":292,"revision":24,"contentType":5753,"locale":29},{"sys":5750},{"type":12,"linkType":13,"id":14},{"sys":5752},{"id":21,"type":12,"linkType":22},{"sys":5754},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5756,"metaTitle":302,"metaDescription":303,"mainTitle":5757,"subtitle":321,"heroImage":5772,"ctaButton":344,"ctaLink":345},[301],{"data":5758,"content":5759,"nodeType":276},{},[5760,5766],{"data":5761,"content":5762,"nodeType":314},{},[5763],{"data":5764,"marks":5765,"value":313,"nodeType":83},{},[],{"data":5767,"content":5768,"nodeType":168},{},[5769],{"data":5770,"marks":5771,"value":175,"nodeType":83},{},[],{"metadata":5773,"sys":5776,"fields":5781},{"tags":5774,"concepts":5775},[],[],{"space":5777,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5779,"publishedVersion":24,"revision":45,"locale":29},{"sys":5778},{"type":12,"linkType":13,"id":14},{"sys":5780},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5782},{"url":336,"details":5783,"fileName":342,"contentType":343},{"size":338,"image":5784},{"width":340,"height":341},{"sys":5786,"fields":5789},{"id":5787,"createdAt":5788},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":5790,"slug":5791,"articleIntro":5790,"category":5792},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[5793],{"metadata":5794,"sys":5797,"fields":5804},{"tags":5795,"concepts":5796},[],[],{"space":5798,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5800,"publishedVersion":292,"revision":24,"contentType":5802,"locale":29},{"sys":5799},{"type":12,"linkType":13,"id":14},{"sys":5801},{"id":21,"type":12,"linkType":22},{"sys":5803},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5805,"metaTitle":302,"metaDescription":303,"mainTitle":5806,"subtitle":321,"heroImage":5821,"ctaButton":344,"ctaLink":345},[301],{"data":5807,"content":5808,"nodeType":276},{},[5809,5815],{"data":5810,"content":5811,"nodeType":314},{},[5812],{"data":5813,"marks":5814,"value":313,"nodeType":83},{},[],{"data":5816,"content":5817,"nodeType":168},{},[5818],{"data":5819,"marks":5820,"value":175,"nodeType":83},{},[],{"metadata":5822,"sys":5825,"fields":5830},{"tags":5823,"concepts":5824},[],[],{"space":5826,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5828,"publishedVersion":24,"revision":45,"locale":29},{"sys":5827},{"type":12,"linkType":13,"id":14},{"sys":5829},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5831},{"url":336,"details":5832,"fileName":342,"contentType":343},{"size":338,"image":5833},{"width":340,"height":341},{"sys":5835,"fields":5838},{"id":5836,"createdAt":5837},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":5839,"slug":5840,"articleIntro":5839,"category":5841},"Compte 503 - Actions","compte-503-actions",[5842],{"metadata":5843,"sys":5846,"fields":5853},{"tags":5844,"concepts":5845},[],[],{"space":5847,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5849,"publishedVersion":292,"revision":24,"contentType":5851,"locale":29},{"sys":5848},{"type":12,"linkType":13,"id":14},{"sys":5850},{"id":21,"type":12,"linkType":22},{"sys":5852},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5854,"metaTitle":302,"metaDescription":303,"mainTitle":5855,"subtitle":321,"heroImage":5870,"ctaButton":344,"ctaLink":345},[301],{"data":5856,"content":5857,"nodeType":276},{},[5858,5864],{"data":5859,"content":5860,"nodeType":314},{},[5861],{"data":5862,"marks":5863,"value":313,"nodeType":83},{},[],{"data":5865,"content":5866,"nodeType":168},{},[5867],{"data":5868,"marks":5869,"value":175,"nodeType":83},{},[],{"metadata":5871,"sys":5874,"fields":5879},{"tags":5872,"concepts":5873},[],[],{"space":5875,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5877,"publishedVersion":24,"revision":45,"locale":29},{"sys":5876},{"type":12,"linkType":13,"id":14},{"sys":5878},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5880},{"url":336,"details":5881,"fileName":342,"contentType":343},{"size":338,"image":5882},{"width":340,"height":341},{"sys":5884,"fields":5887},{"id":5885,"createdAt":5886},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":5888,"slug":5889,"articleIntro":5890,"category":5891},"Compte comptable don : comment comptabiliser les dons ?","compte-comptable-don","La comptabilisation des dons, qu'ils soient réalisés par une entreprise ou reçus par une association, répond à des règles strictes du Plan Comptable Général (PCG) et du Code général des impôts. Ce guide vise à apporter un éclairage complet sur les comptes à utiliser, les écritures à passer, les avantages fiscaux et les évolutions réglementaires à venir. ",[5892],{"metadata":5893,"sys":5896,"fields":5903},{"tags":5894,"concepts":5895},[],[],{"space":5897,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5899,"publishedVersion":292,"revision":24,"contentType":5901,"locale":29},{"sys":5898},{"type":12,"linkType":13,"id":14},{"sys":5900},{"id":21,"type":12,"linkType":22},{"sys":5902},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5904,"metaTitle":302,"metaDescription":303,"mainTitle":5905,"subtitle":321,"heroImage":5920,"ctaButton":344,"ctaLink":345},[301],{"data":5906,"content":5907,"nodeType":276},{},[5908,5914],{"data":5909,"content":5910,"nodeType":314},{},[5911],{"data":5912,"marks":5913,"value":313,"nodeType":83},{},[],{"data":5915,"content":5916,"nodeType":168},{},[5917],{"data":5918,"marks":5919,"value":175,"nodeType":83},{},[],{"metadata":5921,"sys":5924,"fields":5929},{"tags":5922,"concepts":5923},[],[],{"space":5925,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5927,"publishedVersion":24,"revision":45,"locale":29},{"sys":5926},{"type":12,"linkType":13,"id":14},{"sys":5928},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5930},{"url":336,"details":5931,"fileName":342,"contentType":343},{"size":338,"image":5932},{"width":340,"height":341},{"sys":5934,"fields":5937},{"id":5935,"createdAt":5936},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":5938,"slug":5939,"articleIntro":5938,"category":5940},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[5941],{"metadata":5942,"sys":5945,"fields":5952},{"tags":5943,"concepts":5944},[],[],{"space":5946,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5948,"publishedVersion":292,"revision":24,"contentType":5950,"locale":29},{"sys":5947},{"type":12,"linkType":13,"id":14},{"sys":5949},{"id":21,"type":12,"linkType":22},{"sys":5951},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":5953,"metaTitle":302,"metaDescription":303,"mainTitle":5954,"subtitle":321,"heroImage":5969,"ctaButton":344,"ctaLink":345},[301],{"data":5955,"content":5956,"nodeType":276},{},[5957,5963],{"data":5958,"content":5959,"nodeType":314},{},[5960],{"data":5961,"marks":5962,"value":313,"nodeType":83},{},[],{"data":5964,"content":5965,"nodeType":168},{},[5966],{"data":5967,"marks":5968,"value":175,"nodeType":83},{},[],{"metadata":5970,"sys":5973,"fields":5978},{"tags":5971,"concepts":5972},[],[],{"space":5974,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":5976,"publishedVersion":24,"revision":45,"locale":29},{"sys":5975},{"type":12,"linkType":13,"id":14},{"sys":5977},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":5979},{"url":336,"details":5980,"fileName":342,"contentType":343},{"size":338,"image":5981},{"width":340,"height":341},{"sys":5983,"fields":5986},{"id":5984,"createdAt":5985},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":5987,"slug":5988,"articleIntro":5989,"category":5990},"Compte 6228 - Divers","compte-6228-divers","Le compte 6228 regroupe les rémunérations d'intermédiaires et les honoraires qui ne rentrent dans aucune autre catégorie du Plan Comptable Général. Véritable compte « fourre-tout » pour vos services extérieurs spécifiques (conseils, experts, intermédiaires), il demande une rigueur particulière. Puisqu'il accueille des dépenses variées, une documentation solide est indispensable pour justifier la déductibilité de ces charges auprès de l'administration fiscale.",[5991],{"metadata":5992,"sys":5995,"fields":6002},{"tags":5993,"concepts":5994},[],[],{"space":5996,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":5998,"publishedVersion":292,"revision":24,"contentType":6000,"locale":29},{"sys":5997},{"type":12,"linkType":13,"id":14},{"sys":5999},{"id":21,"type":12,"linkType":22},{"sys":6001},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6003,"metaTitle":302,"metaDescription":303,"mainTitle":6004,"subtitle":321,"heroImage":6019,"ctaButton":344,"ctaLink":345},[301],{"data":6005,"content":6006,"nodeType":276},{},[6007,6013],{"data":6008,"content":6009,"nodeType":314},{},[6010],{"data":6011,"marks":6012,"value":313,"nodeType":83},{},[],{"data":6014,"content":6015,"nodeType":168},{},[6016],{"data":6017,"marks":6018,"value":175,"nodeType":83},{},[],{"metadata":6020,"sys":6023,"fields":6028},{"tags":6021,"concepts":6022},[],[],{"space":6024,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6026,"publishedVersion":24,"revision":45,"locale":29},{"sys":6025},{"type":12,"linkType":13,"id":14},{"sys":6027},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6029},{"url":336,"details":6030,"fileName":342,"contentType":343},{"size":338,"image":6031},{"width":340,"height":341},{"sys":6033,"fields":6036},{"id":6034,"createdAt":6035},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":6037,"slug":6038,"articleIntro":-1,"category":6039},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[6040],{"metadata":6041,"sys":6044,"fields":6051},{"tags":6042,"concepts":6043},[],[],{"space":6045,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6047,"publishedVersion":292,"revision":24,"contentType":6049,"locale":29},{"sys":6046},{"type":12,"linkType":13,"id":14},{"sys":6048},{"id":21,"type":12,"linkType":22},{"sys":6050},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6052,"metaTitle":302,"metaDescription":303,"mainTitle":6053,"subtitle":321,"heroImage":6068,"ctaButton":344,"ctaLink":345},[301],{"data":6054,"content":6055,"nodeType":276},{},[6056,6062],{"data":6057,"content":6058,"nodeType":314},{},[6059],{"data":6060,"marks":6061,"value":313,"nodeType":83},{},[],{"data":6063,"content":6064,"nodeType":168},{},[6065],{"data":6066,"marks":6067,"value":175,"nodeType":83},{},[],{"metadata":6069,"sys":6072,"fields":6077},{"tags":6070,"concepts":6071},[],[],{"space":6073,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6075,"publishedVersion":24,"revision":45,"locale":29},{"sys":6074},{"type":12,"linkType":13,"id":14},{"sys":6076},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6078},{"url":336,"details":6079,"fileName":342,"contentType":343},{"size":338,"image":6080},{"width":340,"height":341},{"sys":6082,"fields":6085},{"id":6083,"createdAt":6084},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":6086,"slug":6087,"articleIntro":6088,"category":6089},"Réforme du plan comptable 2025 : les changements majeurs à connaître","reforme-du-plan-comptable-2025","Entrée en vigueur au 1er janvier 2025, la réforme du plan comptable général (PCG) s’inscrit dans une volonté de moderniser et de simplifier la comptabilité des entreprises. Le PCG n’avait pas été modifié depuis 2014 et la réforme entraîne des changements majeurs et bénéfiques pour les professionnels. Quels sont ces changements et quels impacts ont-ils sur votre gestion comptable ? On fait le point sur les 5 grands changements de cette réforme du plan comptable 2025.",[6090],{"metadata":6091,"sys":6094,"fields":6101},{"tags":6092,"concepts":6093},[],[],{"space":6095,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6097,"publishedVersion":292,"revision":24,"contentType":6099,"locale":29},{"sys":6096},{"type":12,"linkType":13,"id":14},{"sys":6098},{"id":21,"type":12,"linkType":22},{"sys":6100},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6102,"metaTitle":302,"metaDescription":303,"mainTitle":6103,"subtitle":321,"heroImage":6118,"ctaButton":344,"ctaLink":345},[301],{"data":6104,"content":6105,"nodeType":276},{},[6106,6112],{"data":6107,"content":6108,"nodeType":314},{},[6109],{"data":6110,"marks":6111,"value":313,"nodeType":83},{},[],{"data":6113,"content":6114,"nodeType":168},{},[6115],{"data":6116,"marks":6117,"value":175,"nodeType":83},{},[],{"metadata":6119,"sys":6122,"fields":6127},{"tags":6120,"concepts":6121},[],[],{"space":6123,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6125,"publishedVersion":24,"revision":45,"locale":29},{"sys":6124},{"type":12,"linkType":13,"id":14},{"sys":6126},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6128},{"url":336,"details":6129,"fileName":342,"contentType":343},{"size":338,"image":6130},{"width":340,"height":341},{"sys":6132,"fields":6135},{"id":6133,"createdAt":6134},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":6136,"slug":6137,"articleIntro":6136,"category":6138},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[6139],{"metadata":6140,"sys":6143,"fields":6150},{"tags":6141,"concepts":6142},[],[],{"space":6144,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6146,"publishedVersion":292,"revision":24,"contentType":6148,"locale":29},{"sys":6145},{"type":12,"linkType":13,"id":14},{"sys":6147},{"id":21,"type":12,"linkType":22},{"sys":6149},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6151,"metaTitle":302,"metaDescription":303,"mainTitle":6152,"subtitle":321,"heroImage":6167,"ctaButton":344,"ctaLink":345},[301],{"data":6153,"content":6154,"nodeType":276},{},[6155,6161],{"data":6156,"content":6157,"nodeType":314},{},[6158],{"data":6159,"marks":6160,"value":313,"nodeType":83},{},[],{"data":6162,"content":6163,"nodeType":168},{},[6164],{"data":6165,"marks":6166,"value":175,"nodeType":83},{},[],{"metadata":6168,"sys":6171,"fields":6176},{"tags":6169,"concepts":6170},[],[],{"space":6172,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6174,"publishedVersion":24,"revision":45,"locale":29},{"sys":6173},{"type":12,"linkType":13,"id":14},{"sys":6175},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6177},{"url":336,"details":6178,"fileName":342,"contentType":343},{"size":338,"image":6179},{"width":340,"height":341},{"sys":6181,"fields":6184},{"id":6182,"createdAt":6183},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":6185,"slug":6186,"articleIntro":-1,"category":6187},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[6188],{"metadata":6189,"sys":6192,"fields":6199},{"tags":6190,"concepts":6191},[],[],{"space":6193,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6195,"publishedVersion":292,"revision":24,"contentType":6197,"locale":29},{"sys":6194},{"type":12,"linkType":13,"id":14},{"sys":6196},{"id":21,"type":12,"linkType":22},{"sys":6198},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6200,"metaTitle":302,"metaDescription":303,"mainTitle":6201,"subtitle":321,"heroImage":6216,"ctaButton":344,"ctaLink":345},[301],{"data":6202,"content":6203,"nodeType":276},{},[6204,6210],{"data":6205,"content":6206,"nodeType":314},{},[6207],{"data":6208,"marks":6209,"value":313,"nodeType":83},{},[],{"data":6211,"content":6212,"nodeType":168},{},[6213],{"data":6214,"marks":6215,"value":175,"nodeType":83},{},[],{"metadata":6217,"sys":6220,"fields":6225},{"tags":6218,"concepts":6219},[],[],{"space":6221,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6223,"publishedVersion":24,"revision":45,"locale":29},{"sys":6222},{"type":12,"linkType":13,"id":14},{"sys":6224},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6226},{"url":336,"details":6227,"fileName":342,"contentType":343},{"size":338,"image":6228},{"width":340,"height":341},{"sys":6230,"fields":6233},{"id":6231,"createdAt":6232},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":6234,"slug":6235,"articleIntro":6234,"category":6236},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[6237],{"metadata":6238,"sys":6241,"fields":6248},{"tags":6239,"concepts":6240},[],[],{"space":6242,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6244,"publishedVersion":292,"revision":24,"contentType":6246,"locale":29},{"sys":6243},{"type":12,"linkType":13,"id":14},{"sys":6245},{"id":21,"type":12,"linkType":22},{"sys":6247},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6249,"metaTitle":302,"metaDescription":303,"mainTitle":6250,"subtitle":321,"heroImage":6265,"ctaButton":344,"ctaLink":345},[301],{"data":6251,"content":6252,"nodeType":276},{},[6253,6259],{"data":6254,"content":6255,"nodeType":314},{},[6256],{"data":6257,"marks":6258,"value":313,"nodeType":83},{},[],{"data":6260,"content":6261,"nodeType":168},{},[6262],{"data":6263,"marks":6264,"value":175,"nodeType":83},{},[],{"metadata":6266,"sys":6269,"fields":6274},{"tags":6267,"concepts":6268},[],[],{"space":6270,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6272,"publishedVersion":24,"revision":45,"locale":29},{"sys":6271},{"type":12,"linkType":13,"id":14},{"sys":6273},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6275},{"url":336,"details":6276,"fileName":342,"contentType":343},{"size":338,"image":6277},{"width":340,"height":341},{"sys":6279,"fields":6282},{"id":6280,"createdAt":6281},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":6283,"slug":6284,"articleIntro":6283,"category":6285},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[6286],{"metadata":6287,"sys":6290,"fields":6297},{"tags":6288,"concepts":6289},[],[],{"space":6291,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6293,"publishedVersion":292,"revision":24,"contentType":6295,"locale":29},{"sys":6292},{"type":12,"linkType":13,"id":14},{"sys":6294},{"id":21,"type":12,"linkType":22},{"sys":6296},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6298,"metaTitle":302,"metaDescription":303,"mainTitle":6299,"subtitle":321,"heroImage":6314,"ctaButton":344,"ctaLink":345},[301],{"data":6300,"content":6301,"nodeType":276},{},[6302,6308],{"data":6303,"content":6304,"nodeType":314},{},[6305],{"data":6306,"marks":6307,"value":313,"nodeType":83},{},[],{"data":6309,"content":6310,"nodeType":168},{},[6311],{"data":6312,"marks":6313,"value":175,"nodeType":83},{},[],{"metadata":6315,"sys":6318,"fields":6323},{"tags":6316,"concepts":6317},[],[],{"space":6319,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6321,"publishedVersion":24,"revision":45,"locale":29},{"sys":6320},{"type":12,"linkType":13,"id":14},{"sys":6322},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6324},{"url":336,"details":6325,"fileName":342,"contentType":343},{"size":338,"image":6326},{"width":340,"height":341},{"sys":6328,"fields":6331},{"id":6329,"createdAt":6330},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":6332,"slug":6333,"articleIntro":6332,"category":6334},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[6335],{"metadata":6336,"sys":6339,"fields":6346},{"tags":6337,"concepts":6338},[],[],{"space":6340,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6342,"publishedVersion":292,"revision":24,"contentType":6344,"locale":29},{"sys":6341},{"type":12,"linkType":13,"id":14},{"sys":6343},{"id":21,"type":12,"linkType":22},{"sys":6345},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6347,"metaTitle":302,"metaDescription":303,"mainTitle":6348,"subtitle":321,"heroImage":6363,"ctaButton":344,"ctaLink":345},[301],{"data":6349,"content":6350,"nodeType":276},{},[6351,6357],{"data":6352,"content":6353,"nodeType":314},{},[6354],{"data":6355,"marks":6356,"value":313,"nodeType":83},{},[],{"data":6358,"content":6359,"nodeType":168},{},[6360],{"data":6361,"marks":6362,"value":175,"nodeType":83},{},[],{"metadata":6364,"sys":6367,"fields":6372},{"tags":6365,"concepts":6366},[],[],{"space":6368,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6370,"publishedVersion":24,"revision":45,"locale":29},{"sys":6369},{"type":12,"linkType":13,"id":14},{"sys":6371},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6373},{"url":336,"details":6374,"fileName":342,"contentType":343},{"size":338,"image":6375},{"width":340,"height":341},{"sys":6377,"fields":6380},{"id":6378,"createdAt":6379},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":6381,"slug":6382,"articleIntro":6383,"category":6384},"Comment comptabiliser la CFE et quels comptes utiliser ?","comment-comptabiliser-la-cfe-et-quels-comptes-utiliser","Sauf exception, quels que soient votre statut juridique, la zone géographique et le secteur d’activité de votre entreprise, vous devez vous acquitter chaque année de la cotisation foncière des entreprises (CFE). Mais comment enregistrer cette taxe locale dans votre plan comptable ? Quels comptes comptables utiliser ? Nous vous expliquons pas à pas comment comptabiliser la CFE.",[6385],{"metadata":6386,"sys":6389,"fields":6396},{"tags":6387,"concepts":6388},[],[],{"space":6390,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6392,"publishedVersion":292,"revision":24,"contentType":6394,"locale":29},{"sys":6391},{"type":12,"linkType":13,"id":14},{"sys":6393},{"id":21,"type":12,"linkType":22},{"sys":6395},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6397,"metaTitle":302,"metaDescription":303,"mainTitle":6398,"subtitle":321,"heroImage":6413,"ctaButton":344,"ctaLink":345},[301],{"data":6399,"content":6400,"nodeType":276},{},[6401,6407],{"data":6402,"content":6403,"nodeType":314},{},[6404],{"data":6405,"marks":6406,"value":313,"nodeType":83},{},[],{"data":6408,"content":6409,"nodeType":168},{},[6410],{"data":6411,"marks":6412,"value":175,"nodeType":83},{},[],{"metadata":6414,"sys":6417,"fields":6422},{"tags":6415,"concepts":6416},[],[],{"space":6418,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6420,"publishedVersion":24,"revision":45,"locale":29},{"sys":6419},{"type":12,"linkType":13,"id":14},{"sys":6421},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6423},{"url":336,"details":6424,"fileName":342,"contentType":343},{"size":338,"image":6425},{"width":340,"height":341},{"sys":6427,"fields":6430},{"id":6428,"createdAt":6429},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":6431,"slug":6432,"articleIntro":6431,"category":6433},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[6434],{"metadata":6435,"sys":6438,"fields":6445},{"tags":6436,"concepts":6437},[],[],{"space":6439,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6441,"publishedVersion":292,"revision":24,"contentType":6443,"locale":29},{"sys":6440},{"type":12,"linkType":13,"id":14},{"sys":6442},{"id":21,"type":12,"linkType":22},{"sys":6444},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6446,"metaTitle":302,"metaDescription":303,"mainTitle":6447,"subtitle":321,"heroImage":6462,"ctaButton":344,"ctaLink":345},[301],{"data":6448,"content":6449,"nodeType":276},{},[6450,6456],{"data":6451,"content":6452,"nodeType":314},{},[6453],{"data":6454,"marks":6455,"value":313,"nodeType":83},{},[],{"data":6457,"content":6458,"nodeType":168},{},[6459],{"data":6460,"marks":6461,"value":175,"nodeType":83},{},[],{"metadata":6463,"sys":6466,"fields":6471},{"tags":6464,"concepts":6465},[],[],{"space":6467,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6469,"publishedVersion":24,"revision":45,"locale":29},{"sys":6468},{"type":12,"linkType":13,"id":14},{"sys":6470},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6472},{"url":336,"details":6473,"fileName":342,"contentType":343},{"size":338,"image":6474},{"width":340,"height":341},{"sys":6476,"fields":6479},{"id":6477,"createdAt":6478},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":6480,"slug":6481,"articleIntro":6480,"category":6482},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[6483],{"metadata":6484,"sys":6487,"fields":6494},{"tags":6485,"concepts":6486},[],[],{"space":6488,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6490,"publishedVersion":292,"revision":24,"contentType":6492,"locale":29},{"sys":6489},{"type":12,"linkType":13,"id":14},{"sys":6491},{"id":21,"type":12,"linkType":22},{"sys":6493},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6495,"metaTitle":302,"metaDescription":303,"mainTitle":6496,"subtitle":321,"heroImage":6511,"ctaButton":344,"ctaLink":345},[301],{"data":6497,"content":6498,"nodeType":276},{},[6499,6505],{"data":6500,"content":6501,"nodeType":314},{},[6502],{"data":6503,"marks":6504,"value":313,"nodeType":83},{},[],{"data":6506,"content":6507,"nodeType":168},{},[6508],{"data":6509,"marks":6510,"value":175,"nodeType":83},{},[],{"metadata":6512,"sys":6515,"fields":6520},{"tags":6513,"concepts":6514},[],[],{"space":6516,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6518,"publishedVersion":24,"revision":45,"locale":29},{"sys":6517},{"type":12,"linkType":13,"id":14},{"sys":6519},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6521},{"url":336,"details":6522,"fileName":342,"contentType":343},{"size":338,"image":6523},{"width":340,"height":341},{"sys":6525,"fields":6528},{"id":6526,"createdAt":6527},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":6529,"slug":6530,"articleIntro":6529,"category":6531},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[6532],{"metadata":6533,"sys":6536,"fields":6543},{"tags":6534,"concepts":6535},[],[],{"space":6537,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6539,"publishedVersion":292,"revision":24,"contentType":6541,"locale":29},{"sys":6538},{"type":12,"linkType":13,"id":14},{"sys":6540},{"id":21,"type":12,"linkType":22},{"sys":6542},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6544,"metaTitle":302,"metaDescription":303,"mainTitle":6545,"subtitle":321,"heroImage":6560,"ctaButton":344,"ctaLink":345},[301],{"data":6546,"content":6547,"nodeType":276},{},[6548,6554],{"data":6549,"content":6550,"nodeType":314},{},[6551],{"data":6552,"marks":6553,"value":313,"nodeType":83},{},[],{"data":6555,"content":6556,"nodeType":168},{},[6557],{"data":6558,"marks":6559,"value":175,"nodeType":83},{},[],{"metadata":6561,"sys":6564,"fields":6569},{"tags":6562,"concepts":6563},[],[],{"space":6565,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6567,"publishedVersion":24,"revision":45,"locale":29},{"sys":6566},{"type":12,"linkType":13,"id":14},{"sys":6568},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6570},{"url":336,"details":6571,"fileName":342,"contentType":343},{"size":338,"image":6572},{"width":340,"height":341},{"sys":6574,"fields":6577},{"id":6575,"createdAt":6576},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":6578,"slug":6579,"articleIntro":6578,"category":6580},"618 - Divers","compte-618-divers",[6581],{"metadata":6582,"sys":6585,"fields":6592},{"tags":6583,"concepts":6584},[],[],{"space":6586,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6588,"publishedVersion":292,"revision":24,"contentType":6590,"locale":29},{"sys":6587},{"type":12,"linkType":13,"id":14},{"sys":6589},{"id":21,"type":12,"linkType":22},{"sys":6591},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6593,"metaTitle":302,"metaDescription":303,"mainTitle":6594,"subtitle":321,"heroImage":6609,"ctaButton":344,"ctaLink":345},[301],{"data":6595,"content":6596,"nodeType":276},{},[6597,6603],{"data":6598,"content":6599,"nodeType":314},{},[6600],{"data":6601,"marks":6602,"value":313,"nodeType":83},{},[],{"data":6604,"content":6605,"nodeType":168},{},[6606],{"data":6607,"marks":6608,"value":175,"nodeType":83},{},[],{"metadata":6610,"sys":6613,"fields":6618},{"tags":6611,"concepts":6612},[],[],{"space":6614,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6616,"publishedVersion":24,"revision":45,"locale":29},{"sys":6615},{"type":12,"linkType":13,"id":14},{"sys":6617},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6619},{"url":336,"details":6620,"fileName":342,"contentType":343},{"size":338,"image":6621},{"width":340,"height":341},{"sys":6623,"fields":6626},{"id":6624,"createdAt":6625},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":6627,"slug":6628,"articleIntro":6627,"category":6629},"2805 - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires","compte-2805-concessions-et-droits-similaires-brevets-licences-logiciels-droits-et-valeurs-similaires",[6630],{"metadata":6631,"sys":6634,"fields":6641},{"tags":6632,"concepts":6633},[],[],{"space":6635,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6637,"publishedVersion":292,"revision":24,"contentType":6639,"locale":29},{"sys":6636},{"type":12,"linkType":13,"id":14},{"sys":6638},{"id":21,"type":12,"linkType":22},{"sys":6640},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6642,"metaTitle":302,"metaDescription":303,"mainTitle":6643,"subtitle":321,"heroImage":6658,"ctaButton":344,"ctaLink":345},[301],{"data":6644,"content":6645,"nodeType":276},{},[6646,6652],{"data":6647,"content":6648,"nodeType":314},{},[6649],{"data":6650,"marks":6651,"value":313,"nodeType":83},{},[],{"data":6653,"content":6654,"nodeType":168},{},[6655],{"data":6656,"marks":6657,"value":175,"nodeType":83},{},[],{"metadata":6659,"sys":6662,"fields":6667},{"tags":6660,"concepts":6661},[],[],{"space":6663,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6665,"publishedVersion":24,"revision":45,"locale":29},{"sys":6664},{"type":12,"linkType":13,"id":14},{"sys":6666},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6668},{"url":336,"details":6669,"fileName":342,"contentType":343},{"size":338,"image":6670},{"width":340,"height":341},{"sys":6672,"fields":6675},{"id":6673,"createdAt":6674},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":6676,"slug":6677,"articleIntro":6676,"category":6678},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[6679],{"metadata":6680,"sys":6683,"fields":6690},{"tags":6681,"concepts":6682},[],[],{"space":6684,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6686,"publishedVersion":292,"revision":24,"contentType":6688,"locale":29},{"sys":6685},{"type":12,"linkType":13,"id":14},{"sys":6687},{"id":21,"type":12,"linkType":22},{"sys":6689},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6691,"metaTitle":302,"metaDescription":303,"mainTitle":6692,"subtitle":321,"heroImage":6707,"ctaButton":344,"ctaLink":345},[301],{"data":6693,"content":6694,"nodeType":276},{},[6695,6701],{"data":6696,"content":6697,"nodeType":314},{},[6698],{"data":6699,"marks":6700,"value":313,"nodeType":83},{},[],{"data":6702,"content":6703,"nodeType":168},{},[6704],{"data":6705,"marks":6706,"value":175,"nodeType":83},{},[],{"metadata":6708,"sys":6711,"fields":6716},{"tags":6709,"concepts":6710},[],[],{"space":6712,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6714,"publishedVersion":24,"revision":45,"locale":29},{"sys":6713},{"type":12,"linkType":13,"id":14},{"sys":6715},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6717},{"url":336,"details":6718,"fileName":342,"contentType":343},{"size":338,"image":6719},{"width":340,"height":341},{"sys":6721,"fields":6724},{"id":6722,"createdAt":6723},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":6725,"slug":6726,"articleIntro":-1,"category":6727},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[6728],{"metadata":6729,"sys":6732,"fields":6739},{"tags":6730,"concepts":6731},[],[],{"space":6733,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6735,"publishedVersion":292,"revision":24,"contentType":6737,"locale":29},{"sys":6734},{"type":12,"linkType":13,"id":14},{"sys":6736},{"id":21,"type":12,"linkType":22},{"sys":6738},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6740,"metaTitle":302,"metaDescription":303,"mainTitle":6741,"subtitle":321,"heroImage":6756,"ctaButton":344,"ctaLink":345},[301],{"data":6742,"content":6743,"nodeType":276},{},[6744,6750],{"data":6745,"content":6746,"nodeType":314},{},[6747],{"data":6748,"marks":6749,"value":313,"nodeType":83},{},[],{"data":6751,"content":6752,"nodeType":168},{},[6753],{"data":6754,"marks":6755,"value":175,"nodeType":83},{},[],{"metadata":6757,"sys":6760,"fields":6765},{"tags":6758,"concepts":6759},[],[],{"space":6761,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6763,"publishedVersion":24,"revision":45,"locale":29},{"sys":6762},{"type":12,"linkType":13,"id":14},{"sys":6764},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6766},{"url":336,"details":6767,"fileName":342,"contentType":343},{"size":338,"image":6768},{"width":340,"height":341},{"sys":6770,"fields":6773},{"id":6771,"createdAt":6772},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":6774,"slug":6775,"articleIntro":6774,"category":6776},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[6777],{"metadata":6778,"sys":6781,"fields":6788},{"tags":6779,"concepts":6780},[],[],{"space":6782,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6784,"publishedVersion":292,"revision":24,"contentType":6786,"locale":29},{"sys":6783},{"type":12,"linkType":13,"id":14},{"sys":6785},{"id":21,"type":12,"linkType":22},{"sys":6787},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6789,"metaTitle":302,"metaDescription":303,"mainTitle":6790,"subtitle":321,"heroImage":6805,"ctaButton":344,"ctaLink":345},[301],{"data":6791,"content":6792,"nodeType":276},{},[6793,6799],{"data":6794,"content":6795,"nodeType":314},{},[6796],{"data":6797,"marks":6798,"value":313,"nodeType":83},{},[],{"data":6800,"content":6801,"nodeType":168},{},[6802],{"data":6803,"marks":6804,"value":175,"nodeType":83},{},[],{"metadata":6806,"sys":6809,"fields":6814},{"tags":6807,"concepts":6808},[],[],{"space":6810,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6812,"publishedVersion":24,"revision":45,"locale":29},{"sys":6811},{"type":12,"linkType":13,"id":14},{"sys":6813},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6815},{"url":336,"details":6816,"fileName":342,"contentType":343},{"size":338,"image":6817},{"width":340,"height":341},{"sys":6819,"fields":6822},{"id":6820,"createdAt":6821},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":6823,"slug":6824,"articleIntro":-1,"category":6825},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[6826],{"metadata":6827,"sys":6830,"fields":6837},{"tags":6828,"concepts":6829},[],[],{"space":6831,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6833,"publishedVersion":292,"revision":24,"contentType":6835,"locale":29},{"sys":6832},{"type":12,"linkType":13,"id":14},{"sys":6834},{"id":21,"type":12,"linkType":22},{"sys":6836},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6838,"metaTitle":302,"metaDescription":303,"mainTitle":6839,"subtitle":321,"heroImage":6854,"ctaButton":344,"ctaLink":345},[301],{"data":6840,"content":6841,"nodeType":276},{},[6842,6848],{"data":6843,"content":6844,"nodeType":314},{},[6845],{"data":6846,"marks":6847,"value":313,"nodeType":83},{},[],{"data":6849,"content":6850,"nodeType":168},{},[6851],{"data":6852,"marks":6853,"value":175,"nodeType":83},{},[],{"metadata":6855,"sys":6858,"fields":6863},{"tags":6856,"concepts":6857},[],[],{"space":6859,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6861,"publishedVersion":24,"revision":45,"locale":29},{"sys":6860},{"type":12,"linkType":13,"id":14},{"sys":6862},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6864},{"url":336,"details":6865,"fileName":342,"contentType":343},{"size":338,"image":6866},{"width":340,"height":341},{"sys":6868,"fields":6871},{"id":6869,"createdAt":6870},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":6872,"slug":6873,"articleIntro":6872,"category":6874},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[6875],{"metadata":6876,"sys":6879,"fields":6886},{"tags":6877,"concepts":6878},[],[],{"space":6880,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6882,"publishedVersion":292,"revision":24,"contentType":6884,"locale":29},{"sys":6881},{"type":12,"linkType":13,"id":14},{"sys":6883},{"id":21,"type":12,"linkType":22},{"sys":6885},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6887,"metaTitle":302,"metaDescription":303,"mainTitle":6888,"subtitle":321,"heroImage":6903,"ctaButton":344,"ctaLink":345},[301],{"data":6889,"content":6890,"nodeType":276},{},[6891,6897],{"data":6892,"content":6893,"nodeType":314},{},[6894],{"data":6895,"marks":6896,"value":313,"nodeType":83},{},[],{"data":6898,"content":6899,"nodeType":168},{},[6900],{"data":6901,"marks":6902,"value":175,"nodeType":83},{},[],{"metadata":6904,"sys":6907,"fields":6912},{"tags":6905,"concepts":6906},[],[],{"space":6908,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6910,"publishedVersion":24,"revision":45,"locale":29},{"sys":6909},{"type":12,"linkType":13,"id":14},{"sys":6911},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6913},{"url":336,"details":6914,"fileName":342,"contentType":343},{"size":338,"image":6915},{"width":340,"height":341},{"sys":6917,"fields":6920},{"id":6918,"createdAt":6919},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":6921,"slug":6922,"articleIntro":6921,"category":6923},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[6924],{"metadata":6925,"sys":6928,"fields":6935},{"tags":6926,"concepts":6927},[],[],{"space":6929,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6931,"publishedVersion":292,"revision":24,"contentType":6933,"locale":29},{"sys":6930},{"type":12,"linkType":13,"id":14},{"sys":6932},{"id":21,"type":12,"linkType":22},{"sys":6934},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6936,"metaTitle":302,"metaDescription":303,"mainTitle":6937,"subtitle":321,"heroImage":6952,"ctaButton":344,"ctaLink":345},[301],{"data":6938,"content":6939,"nodeType":276},{},[6940,6946],{"data":6941,"content":6942,"nodeType":314},{},[6943],{"data":6944,"marks":6945,"value":313,"nodeType":83},{},[],{"data":6947,"content":6948,"nodeType":168},{},[6949],{"data":6950,"marks":6951,"value":175,"nodeType":83},{},[],{"metadata":6953,"sys":6956,"fields":6961},{"tags":6954,"concepts":6955},[],[],{"space":6957,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":6959,"publishedVersion":24,"revision":45,"locale":29},{"sys":6958},{"type":12,"linkType":13,"id":14},{"sys":6960},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":6962},{"url":336,"details":6963,"fileName":342,"contentType":343},{"size":338,"image":6964},{"width":340,"height":341},{"sys":6966,"fields":6969},{"id":6967,"createdAt":6968},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":6970,"slug":6971,"articleIntro":6970,"category":6972},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[6973],{"metadata":6974,"sys":6977,"fields":6984},{"tags":6975,"concepts":6976},[],[],{"space":6978,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":6980,"publishedVersion":292,"revision":24,"contentType":6982,"locale":29},{"sys":6979},{"type":12,"linkType":13,"id":14},{"sys":6981},{"id":21,"type":12,"linkType":22},{"sys":6983},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":6985,"metaTitle":302,"metaDescription":303,"mainTitle":6986,"subtitle":321,"heroImage":7001,"ctaButton":344,"ctaLink":345},[301],{"data":6987,"content":6988,"nodeType":276},{},[6989,6995],{"data":6990,"content":6991,"nodeType":314},{},[6992],{"data":6993,"marks":6994,"value":313,"nodeType":83},{},[],{"data":6996,"content":6997,"nodeType":168},{},[6998],{"data":6999,"marks":7000,"value":175,"nodeType":83},{},[],{"metadata":7002,"sys":7005,"fields":7010},{"tags":7003,"concepts":7004},[],[],{"space":7006,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7008,"publishedVersion":24,"revision":45,"locale":29},{"sys":7007},{"type":12,"linkType":13,"id":14},{"sys":7009},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7011},{"url":336,"details":7012,"fileName":342,"contentType":343},{"size":338,"image":7013},{"width":340,"height":341},{"sys":7015,"fields":7018},{"id":7016,"createdAt":7017},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":7019,"slug":7020,"articleIntro":7019,"category":7021},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[7022],{"metadata":7023,"sys":7026,"fields":7033},{"tags":7024,"concepts":7025},[],[],{"space":7027,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7029,"publishedVersion":292,"revision":24,"contentType":7031,"locale":29},{"sys":7028},{"type":12,"linkType":13,"id":14},{"sys":7030},{"id":21,"type":12,"linkType":22},{"sys":7032},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7034,"metaTitle":302,"metaDescription":303,"mainTitle":7035,"subtitle":321,"heroImage":7050,"ctaButton":344,"ctaLink":345},[301],{"data":7036,"content":7037,"nodeType":276},{},[7038,7044],{"data":7039,"content":7040,"nodeType":314},{},[7041],{"data":7042,"marks":7043,"value":313,"nodeType":83},{},[],{"data":7045,"content":7046,"nodeType":168},{},[7047],{"data":7048,"marks":7049,"value":175,"nodeType":83},{},[],{"metadata":7051,"sys":7054,"fields":7059},{"tags":7052,"concepts":7053},[],[],{"space":7055,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7057,"publishedVersion":24,"revision":45,"locale":29},{"sys":7056},{"type":12,"linkType":13,"id":14},{"sys":7058},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7060},{"url":336,"details":7061,"fileName":342,"contentType":343},{"size":338,"image":7062},{"width":340,"height":341},{"sys":7064,"fields":7067},{"id":7065,"createdAt":7066},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":7068,"slug":7069,"articleIntro":-1,"category":7070},"Compte 71 - Production stockée","compte-71-production-stockee",[7071],{"metadata":7072,"sys":7075,"fields":7082},{"tags":7073,"concepts":7074},[],[],{"space":7076,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7078,"publishedVersion":292,"revision":24,"contentType":7080,"locale":29},{"sys":7077},{"type":12,"linkType":13,"id":14},{"sys":7079},{"id":21,"type":12,"linkType":22},{"sys":7081},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7083,"metaTitle":302,"metaDescription":303,"mainTitle":7084,"subtitle":321,"heroImage":7099,"ctaButton":344,"ctaLink":345},[301],{"data":7085,"content":7086,"nodeType":276},{},[7087,7093],{"data":7088,"content":7089,"nodeType":314},{},[7090],{"data":7091,"marks":7092,"value":313,"nodeType":83},{},[],{"data":7094,"content":7095,"nodeType":168},{},[7096],{"data":7097,"marks":7098,"value":175,"nodeType":83},{},[],{"metadata":7100,"sys":7103,"fields":7108},{"tags":7101,"concepts":7102},[],[],{"space":7104,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7106,"publishedVersion":24,"revision":45,"locale":29},{"sys":7105},{"type":12,"linkType":13,"id":14},{"sys":7107},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7109},{"url":336,"details":7110,"fileName":342,"contentType":343},{"size":338,"image":7111},{"width":340,"height":341},{"sys":7113,"fields":7116},{"id":7114,"createdAt":7115},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":7117,"slug":7118,"articleIntro":7117,"category":7119},"Compte 326 - Emballages","compte-326-emballages",[7120],{"metadata":7121,"sys":7124,"fields":7131},{"tags":7122,"concepts":7123},[],[],{"space":7125,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7127,"publishedVersion":292,"revision":24,"contentType":7129,"locale":29},{"sys":7126},{"type":12,"linkType":13,"id":14},{"sys":7128},{"id":21,"type":12,"linkType":22},{"sys":7130},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7132,"metaTitle":302,"metaDescription":303,"mainTitle":7133,"subtitle":321,"heroImage":7148,"ctaButton":344,"ctaLink":345},[301],{"data":7134,"content":7135,"nodeType":276},{},[7136,7142],{"data":7137,"content":7138,"nodeType":314},{},[7139],{"data":7140,"marks":7141,"value":313,"nodeType":83},{},[],{"data":7143,"content":7144,"nodeType":168},{},[7145],{"data":7146,"marks":7147,"value":175,"nodeType":83},{},[],{"metadata":7149,"sys":7152,"fields":7157},{"tags":7150,"concepts":7151},[],[],{"space":7153,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7155,"publishedVersion":24,"revision":45,"locale":29},{"sys":7154},{"type":12,"linkType":13,"id":14},{"sys":7156},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7158},{"url":336,"details":7159,"fileName":342,"contentType":343},{"size":338,"image":7160},{"width":340,"height":341},{"sys":7162,"fields":7165},{"id":7163,"createdAt":7164},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":7166,"slug":7167,"articleIntro":7166,"category":7168},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[7169],{"metadata":7170,"sys":7173,"fields":7180},{"tags":7171,"concepts":7172},[],[],{"space":7174,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7176,"publishedVersion":292,"revision":24,"contentType":7178,"locale":29},{"sys":7175},{"type":12,"linkType":13,"id":14},{"sys":7177},{"id":21,"type":12,"linkType":22},{"sys":7179},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7181,"metaTitle":302,"metaDescription":303,"mainTitle":7182,"subtitle":321,"heroImage":7197,"ctaButton":344,"ctaLink":345},[301],{"data":7183,"content":7184,"nodeType":276},{},[7185,7191],{"data":7186,"content":7187,"nodeType":314},{},[7188],{"data":7189,"marks":7190,"value":313,"nodeType":83},{},[],{"data":7192,"content":7193,"nodeType":168},{},[7194],{"data":7195,"marks":7196,"value":175,"nodeType":83},{},[],{"metadata":7198,"sys":7201,"fields":7206},{"tags":7199,"concepts":7200},[],[],{"space":7202,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7204,"publishedVersion":24,"revision":45,"locale":29},{"sys":7203},{"type":12,"linkType":13,"id":14},{"sys":7205},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7207},{"url":336,"details":7208,"fileName":342,"contentType":343},{"size":338,"image":7209},{"width":340,"height":341},{"sys":7211,"fields":7214},{"id":7212,"createdAt":7213},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":7215,"slug":7216,"articleIntro":7215,"category":7217},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[7218],{"metadata":7219,"sys":7222,"fields":7229},{"tags":7220,"concepts":7221},[],[],{"space":7223,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7225,"publishedVersion":292,"revision":24,"contentType":7227,"locale":29},{"sys":7224},{"type":12,"linkType":13,"id":14},{"sys":7226},{"id":21,"type":12,"linkType":22},{"sys":7228},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7230,"metaTitle":302,"metaDescription":303,"mainTitle":7231,"subtitle":321,"heroImage":7246,"ctaButton":344,"ctaLink":345},[301],{"data":7232,"content":7233,"nodeType":276},{},[7234,7240],{"data":7235,"content":7236,"nodeType":314},{},[7237],{"data":7238,"marks":7239,"value":313,"nodeType":83},{},[],{"data":7241,"content":7242,"nodeType":168},{},[7243],{"data":7244,"marks":7245,"value":175,"nodeType":83},{},[],{"metadata":7247,"sys":7250,"fields":7255},{"tags":7248,"concepts":7249},[],[],{"space":7251,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7253,"publishedVersion":24,"revision":45,"locale":29},{"sys":7252},{"type":12,"linkType":13,"id":14},{"sys":7254},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7256},{"url":336,"details":7257,"fileName":342,"contentType":343},{"size":338,"image":7258},{"width":340,"height":341},{"sys":7260,"fields":7263},{"id":7261,"createdAt":7262},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":7264,"slug":7265,"articleIntro":7264,"category":7266},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[7267],{"metadata":7268,"sys":7271,"fields":7278},{"tags":7269,"concepts":7270},[],[],{"space":7272,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7274,"publishedVersion":292,"revision":24,"contentType":7276,"locale":29},{"sys":7273},{"type":12,"linkType":13,"id":14},{"sys":7275},{"id":21,"type":12,"linkType":22},{"sys":7277},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7279,"metaTitle":302,"metaDescription":303,"mainTitle":7280,"subtitle":321,"heroImage":7295,"ctaButton":344,"ctaLink":345},[301],{"data":7281,"content":7282,"nodeType":276},{},[7283,7289],{"data":7284,"content":7285,"nodeType":314},{},[7286],{"data":7287,"marks":7288,"value":313,"nodeType":83},{},[],{"data":7290,"content":7291,"nodeType":168},{},[7292],{"data":7293,"marks":7294,"value":175,"nodeType":83},{},[],{"metadata":7296,"sys":7299,"fields":7304},{"tags":7297,"concepts":7298},[],[],{"space":7300,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7302,"publishedVersion":24,"revision":45,"locale":29},{"sys":7301},{"type":12,"linkType":13,"id":14},{"sys":7303},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7305},{"url":336,"details":7306,"fileName":342,"contentType":343},{"size":338,"image":7307},{"width":340,"height":341},{"sys":7309,"fields":7312},{"id":7310,"createdAt":7311},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":7313,"slug":7314,"articleIntro":7313,"category":7315},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[7316],{"metadata":7317,"sys":7320,"fields":7327},{"tags":7318,"concepts":7319},[],[],{"space":7321,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7323,"publishedVersion":292,"revision":24,"contentType":7325,"locale":29},{"sys":7322},{"type":12,"linkType":13,"id":14},{"sys":7324},{"id":21,"type":12,"linkType":22},{"sys":7326},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7328,"metaTitle":302,"metaDescription":303,"mainTitle":7329,"subtitle":321,"heroImage":7344,"ctaButton":344,"ctaLink":345},[301],{"data":7330,"content":7331,"nodeType":276},{},[7332,7338],{"data":7333,"content":7334,"nodeType":314},{},[7335],{"data":7336,"marks":7337,"value":313,"nodeType":83},{},[],{"data":7339,"content":7340,"nodeType":168},{},[7341],{"data":7342,"marks":7343,"value":175,"nodeType":83},{},[],{"metadata":7345,"sys":7348,"fields":7353},{"tags":7346,"concepts":7347},[],[],{"space":7349,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7351,"publishedVersion":24,"revision":45,"locale":29},{"sys":7350},{"type":12,"linkType":13,"id":14},{"sys":7352},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7354},{"url":336,"details":7355,"fileName":342,"contentType":343},{"size":338,"image":7356},{"width":340,"height":341},{"sys":7358,"fields":7361},{"id":7359,"createdAt":7360},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":7362,"slug":7363,"articleIntro":7362,"category":7364},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[7365],{"metadata":7366,"sys":7369,"fields":7376},{"tags":7367,"concepts":7368},[],[],{"space":7370,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7372,"publishedVersion":292,"revision":24,"contentType":7374,"locale":29},{"sys":7371},{"type":12,"linkType":13,"id":14},{"sys":7373},{"id":21,"type":12,"linkType":22},{"sys":7375},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7377,"metaTitle":302,"metaDescription":303,"mainTitle":7378,"subtitle":321,"heroImage":7393,"ctaButton":344,"ctaLink":345},[301],{"data":7379,"content":7380,"nodeType":276},{},[7381,7387],{"data":7382,"content":7383,"nodeType":314},{},[7384],{"data":7385,"marks":7386,"value":313,"nodeType":83},{},[],{"data":7388,"content":7389,"nodeType":168},{},[7390],{"data":7391,"marks":7392,"value":175,"nodeType":83},{},[],{"metadata":7394,"sys":7397,"fields":7402},{"tags":7395,"concepts":7396},[],[],{"space":7398,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7400,"publishedVersion":24,"revision":45,"locale":29},{"sys":7399},{"type":12,"linkType":13,"id":14},{"sys":7401},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7403},{"url":336,"details":7404,"fileName":342,"contentType":343},{"size":338,"image":7405},{"width":340,"height":341},{"sys":7407,"fields":7410},{"id":7408,"createdAt":7409},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":7411,"slug":7412,"articleIntro":7411,"category":7413},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[7414],{"metadata":7415,"sys":7418,"fields":7425},{"tags":7416,"concepts":7417},[],[],{"space":7419,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7421,"publishedVersion":292,"revision":24,"contentType":7423,"locale":29},{"sys":7420},{"type":12,"linkType":13,"id":14},{"sys":7422},{"id":21,"type":12,"linkType":22},{"sys":7424},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7426,"metaTitle":302,"metaDescription":303,"mainTitle":7427,"subtitle":321,"heroImage":7442,"ctaButton":344,"ctaLink":345},[301],{"data":7428,"content":7429,"nodeType":276},{},[7430,7436],{"data":7431,"content":7432,"nodeType":314},{},[7433],{"data":7434,"marks":7435,"value":313,"nodeType":83},{},[],{"data":7437,"content":7438,"nodeType":168},{},[7439],{"data":7440,"marks":7441,"value":175,"nodeType":83},{},[],{"metadata":7443,"sys":7446,"fields":7451},{"tags":7444,"concepts":7445},[],[],{"space":7447,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7449,"publishedVersion":24,"revision":45,"locale":29},{"sys":7448},{"type":12,"linkType":13,"id":14},{"sys":7450},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7452},{"url":336,"details":7453,"fileName":342,"contentType":343},{"size":338,"image":7454},{"width":340,"height":341},{"sys":7456,"fields":7459},{"id":7457,"createdAt":7458},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":7460,"slug":7461,"articleIntro":-1,"category":7462},"Compte 512 - Banques","compte-512-banques",[7463],{"metadata":7464,"sys":7467,"fields":7474},{"tags":7465,"concepts":7466},[],[],{"space":7468,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7470,"publishedVersion":292,"revision":24,"contentType":7472,"locale":29},{"sys":7469},{"type":12,"linkType":13,"id":14},{"sys":7471},{"id":21,"type":12,"linkType":22},{"sys":7473},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7475,"metaTitle":302,"metaDescription":303,"mainTitle":7476,"subtitle":321,"heroImage":7491,"ctaButton":344,"ctaLink":345},[301],{"data":7477,"content":7478,"nodeType":276},{},[7479,7485],{"data":7480,"content":7481,"nodeType":314},{},[7482],{"data":7483,"marks":7484,"value":313,"nodeType":83},{},[],{"data":7486,"content":7487,"nodeType":168},{},[7488],{"data":7489,"marks":7490,"value":175,"nodeType":83},{},[],{"metadata":7492,"sys":7495,"fields":7500},{"tags":7493,"concepts":7494},[],[],{"space":7496,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7498,"publishedVersion":24,"revision":45,"locale":29},{"sys":7497},{"type":12,"linkType":13,"id":14},{"sys":7499},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7501},{"url":336,"details":7502,"fileName":342,"contentType":343},{"size":338,"image":7503},{"width":340,"height":341},{"sys":7505,"fields":7508},{"id":7506,"createdAt":7507},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":7509,"slug":7510,"articleIntro":7509,"category":7511},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[7512],{"metadata":7513,"sys":7516,"fields":7523},{"tags":7514,"concepts":7515},[],[],{"space":7517,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7519,"publishedVersion":292,"revision":24,"contentType":7521,"locale":29},{"sys":7518},{"type":12,"linkType":13,"id":14},{"sys":7520},{"id":21,"type":12,"linkType":22},{"sys":7522},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7524,"metaTitle":302,"metaDescription":303,"mainTitle":7525,"subtitle":321,"heroImage":7540,"ctaButton":344,"ctaLink":345},[301],{"data":7526,"content":7527,"nodeType":276},{},[7528,7534],{"data":7529,"content":7530,"nodeType":314},{},[7531],{"data":7532,"marks":7533,"value":313,"nodeType":83},{},[],{"data":7535,"content":7536,"nodeType":168},{},[7537],{"data":7538,"marks":7539,"value":175,"nodeType":83},{},[],{"metadata":7541,"sys":7544,"fields":7549},{"tags":7542,"concepts":7543},[],[],{"space":7545,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7547,"publishedVersion":24,"revision":45,"locale":29},{"sys":7546},{"type":12,"linkType":13,"id":14},{"sys":7548},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7550},{"url":336,"details":7551,"fileName":342,"contentType":343},{"size":338,"image":7552},{"width":340,"height":341},{"sys":7554,"fields":7557},{"id":7555,"createdAt":7556},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":7558,"slug":7559,"articleIntro":7558,"category":7560},"6161 - Multirisques","compte-6161-multirisques",[7561],{"metadata":7562,"sys":7565,"fields":7572},{"tags":7563,"concepts":7564},[],[],{"space":7566,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7568,"publishedVersion":292,"revision":24,"contentType":7570,"locale":29},{"sys":7567},{"type":12,"linkType":13,"id":14},{"sys":7569},{"id":21,"type":12,"linkType":22},{"sys":7571},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7573,"metaTitle":302,"metaDescription":303,"mainTitle":7574,"subtitle":321,"heroImage":7589,"ctaButton":344,"ctaLink":345},[301],{"data":7575,"content":7576,"nodeType":276},{},[7577,7583],{"data":7578,"content":7579,"nodeType":314},{},[7580],{"data":7581,"marks":7582,"value":313,"nodeType":83},{},[],{"data":7584,"content":7585,"nodeType":168},{},[7586],{"data":7587,"marks":7588,"value":175,"nodeType":83},{},[],{"metadata":7590,"sys":7593,"fields":7598},{"tags":7591,"concepts":7592},[],[],{"space":7594,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7596,"publishedVersion":24,"revision":45,"locale":29},{"sys":7595},{"type":12,"linkType":13,"id":14},{"sys":7597},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7599},{"url":336,"details":7600,"fileName":342,"contentType":343},{"size":338,"image":7601},{"width":340,"height":341},{"sys":7603,"fields":7606},{"id":7604,"createdAt":7605},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":7607,"slug":7608,"articleIntro":-1,"category":7609},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[7610],{"metadata":7611,"sys":7614,"fields":7621},{"tags":7612,"concepts":7613},[],[],{"space":7615,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7617,"publishedVersion":292,"revision":24,"contentType":7619,"locale":29},{"sys":7616},{"type":12,"linkType":13,"id":14},{"sys":7618},{"id":21,"type":12,"linkType":22},{"sys":7620},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7622,"metaTitle":302,"metaDescription":303,"mainTitle":7623,"subtitle":321,"heroImage":7638,"ctaButton":344,"ctaLink":345},[301],{"data":7624,"content":7625,"nodeType":276},{},[7626,7632],{"data":7627,"content":7628,"nodeType":314},{},[7629],{"data":7630,"marks":7631,"value":313,"nodeType":83},{},[],{"data":7633,"content":7634,"nodeType":168},{},[7635],{"data":7636,"marks":7637,"value":175,"nodeType":83},{},[],{"metadata":7639,"sys":7642,"fields":7647},{"tags":7640,"concepts":7641},[],[],{"space":7643,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7645,"publishedVersion":24,"revision":45,"locale":29},{"sys":7644},{"type":12,"linkType":13,"id":14},{"sys":7646},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7648},{"url":336,"details":7649,"fileName":342,"contentType":343},{"size":338,"image":7650},{"width":340,"height":341},{"sys":7652,"fields":7655},{"id":7653,"createdAt":7654},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":7656,"slug":7657,"articleIntro":7656,"category":7658},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[7659],{"metadata":7660,"sys":7663,"fields":7670},{"tags":7661,"concepts":7662},[],[],{"space":7664,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7666,"publishedVersion":292,"revision":24,"contentType":7668,"locale":29},{"sys":7665},{"type":12,"linkType":13,"id":14},{"sys":7667},{"id":21,"type":12,"linkType":22},{"sys":7669},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7671,"metaTitle":302,"metaDescription":303,"mainTitle":7672,"subtitle":321,"heroImage":7687,"ctaButton":344,"ctaLink":345},[301],{"data":7673,"content":7674,"nodeType":276},{},[7675,7681],{"data":7676,"content":7677,"nodeType":314},{},[7678],{"data":7679,"marks":7680,"value":313,"nodeType":83},{},[],{"data":7682,"content":7683,"nodeType":168},{},[7684],{"data":7685,"marks":7686,"value":175,"nodeType":83},{},[],{"metadata":7688,"sys":7691,"fields":7696},{"tags":7689,"concepts":7690},[],[],{"space":7692,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7694,"publishedVersion":24,"revision":45,"locale":29},{"sys":7693},{"type":12,"linkType":13,"id":14},{"sys":7695},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7697},{"url":336,"details":7698,"fileName":342,"contentType":343},{"size":338,"image":7699},{"width":340,"height":341},{"sys":7701,"fields":7704},{"id":7702,"createdAt":7703},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":7705,"slug":7706,"articleIntro":7705,"category":7707},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[7708],{"metadata":7709,"sys":7712,"fields":7719},{"tags":7710,"concepts":7711},[],[],{"space":7713,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7715,"publishedVersion":292,"revision":24,"contentType":7717,"locale":29},{"sys":7714},{"type":12,"linkType":13,"id":14},{"sys":7716},{"id":21,"type":12,"linkType":22},{"sys":7718},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7720,"metaTitle":302,"metaDescription":303,"mainTitle":7721,"subtitle":321,"heroImage":7736,"ctaButton":344,"ctaLink":345},[301],{"data":7722,"content":7723,"nodeType":276},{},[7724,7730],{"data":7725,"content":7726,"nodeType":314},{},[7727],{"data":7728,"marks":7729,"value":313,"nodeType":83},{},[],{"data":7731,"content":7732,"nodeType":168},{},[7733],{"data":7734,"marks":7735,"value":175,"nodeType":83},{},[],{"metadata":7737,"sys":7740,"fields":7745},{"tags":7738,"concepts":7739},[],[],{"space":7741,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7743,"publishedVersion":24,"revision":45,"locale":29},{"sys":7742},{"type":12,"linkType":13,"id":14},{"sys":7744},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7746},{"url":336,"details":7747,"fileName":342,"contentType":343},{"size":338,"image":7748},{"width":340,"height":341},{"sys":7750,"fields":7753},{"id":7751,"createdAt":7752},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":7754,"slug":7755,"articleIntro":7754,"category":7756},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[7757],{"metadata":7758,"sys":7761,"fields":7768},{"tags":7759,"concepts":7760},[],[],{"space":7762,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7764,"publishedVersion":292,"revision":24,"contentType":7766,"locale":29},{"sys":7763},{"type":12,"linkType":13,"id":14},{"sys":7765},{"id":21,"type":12,"linkType":22},{"sys":7767},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7769,"metaTitle":302,"metaDescription":303,"mainTitle":7770,"subtitle":321,"heroImage":7785,"ctaButton":344,"ctaLink":345},[301],{"data":7771,"content":7772,"nodeType":276},{},[7773,7779],{"data":7774,"content":7775,"nodeType":314},{},[7776],{"data":7777,"marks":7778,"value":313,"nodeType":83},{},[],{"data":7780,"content":7781,"nodeType":168},{},[7782],{"data":7783,"marks":7784,"value":175,"nodeType":83},{},[],{"metadata":7786,"sys":7789,"fields":7794},{"tags":7787,"concepts":7788},[],[],{"space":7790,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7792,"publishedVersion":24,"revision":45,"locale":29},{"sys":7791},{"type":12,"linkType":13,"id":14},{"sys":7793},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7795},{"url":336,"details":7796,"fileName":342,"contentType":343},{"size":338,"image":7797},{"width":340,"height":341},{"sys":7799,"fields":7802},{"id":7800,"createdAt":7801},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":7803,"slug":7804,"articleIntro":7803,"category":7805},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[7806],{"metadata":7807,"sys":7810,"fields":7817},{"tags":7808,"concepts":7809},[],[],{"space":7811,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7813,"publishedVersion":292,"revision":24,"contentType":7815,"locale":29},{"sys":7812},{"type":12,"linkType":13,"id":14},{"sys":7814},{"id":21,"type":12,"linkType":22},{"sys":7816},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7818,"metaTitle":302,"metaDescription":303,"mainTitle":7819,"subtitle":321,"heroImage":7834,"ctaButton":344,"ctaLink":345},[301],{"data":7820,"content":7821,"nodeType":276},{},[7822,7828],{"data":7823,"content":7824,"nodeType":314},{},[7825],{"data":7826,"marks":7827,"value":313,"nodeType":83},{},[],{"data":7829,"content":7830,"nodeType":168},{},[7831],{"data":7832,"marks":7833,"value":175,"nodeType":83},{},[],{"metadata":7835,"sys":7838,"fields":7843},{"tags":7836,"concepts":7837},[],[],{"space":7839,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7841,"publishedVersion":24,"revision":45,"locale":29},{"sys":7840},{"type":12,"linkType":13,"id":14},{"sys":7842},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7844},{"url":336,"details":7845,"fileName":342,"contentType":343},{"size":338,"image":7846},{"width":340,"height":341},{"sys":7848,"fields":7851},{"id":7849,"createdAt":7850},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":7852,"slug":7853,"articleIntro":7852,"category":7854},"Compte 614 - Charges locatives","compte-614-charges-locatives",[7855],{"metadata":7856,"sys":7859,"fields":7866},{"tags":7857,"concepts":7858},[],[],{"space":7860,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7862,"publishedVersion":292,"revision":24,"contentType":7864,"locale":29},{"sys":7861},{"type":12,"linkType":13,"id":14},{"sys":7863},{"id":21,"type":12,"linkType":22},{"sys":7865},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7867,"metaTitle":302,"metaDescription":303,"mainTitle":7868,"subtitle":321,"heroImage":7883,"ctaButton":344,"ctaLink":345},[301],{"data":7869,"content":7870,"nodeType":276},{},[7871,7877],{"data":7872,"content":7873,"nodeType":314},{},[7874],{"data":7875,"marks":7876,"value":313,"nodeType":83},{},[],{"data":7878,"content":7879,"nodeType":168},{},[7880],{"data":7881,"marks":7882,"value":175,"nodeType":83},{},[],{"metadata":7884,"sys":7887,"fields":7892},{"tags":7885,"concepts":7886},[],[],{"space":7888,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7890,"publishedVersion":24,"revision":45,"locale":29},{"sys":7889},{"type":12,"linkType":13,"id":14},{"sys":7891},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7893},{"url":336,"details":7894,"fileName":342,"contentType":343},{"size":338,"image":7895},{"width":340,"height":341},{"sys":7897,"fields":7900},{"id":7898,"createdAt":7899},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":7901,"slug":7902,"articleIntro":7901,"category":7903},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[7904],{"metadata":7905,"sys":7908,"fields":7915},{"tags":7906,"concepts":7907},[],[],{"space":7909,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7911,"publishedVersion":292,"revision":24,"contentType":7913,"locale":29},{"sys":7910},{"type":12,"linkType":13,"id":14},{"sys":7912},{"id":21,"type":12,"linkType":22},{"sys":7914},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7916,"metaTitle":302,"metaDescription":303,"mainTitle":7917,"subtitle":321,"heroImage":7932,"ctaButton":344,"ctaLink":345},[301],{"data":7918,"content":7919,"nodeType":276},{},[7920,7926],{"data":7921,"content":7922,"nodeType":314},{},[7923],{"data":7924,"marks":7925,"value":313,"nodeType":83},{},[],{"data":7927,"content":7928,"nodeType":168},{},[7929],{"data":7930,"marks":7931,"value":175,"nodeType":83},{},[],{"metadata":7933,"sys":7936,"fields":7941},{"tags":7934,"concepts":7935},[],[],{"space":7937,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7939,"publishedVersion":24,"revision":45,"locale":29},{"sys":7938},{"type":12,"linkType":13,"id":14},{"sys":7940},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7942},{"url":336,"details":7943,"fileName":342,"contentType":343},{"size":338,"image":7944},{"width":340,"height":341},{"sys":7946,"fields":7949},{"id":7947,"createdAt":7948},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":7950,"slug":7951,"articleIntro":-1,"category":7952},"Compte 777 - Quote-part de subventions d'investissement virée au compte de résultat","compte-777-quote-part-de-subventions-d-investissement-viree-au-compte-de-resultat",[7953],{"metadata":7954,"sys":7957,"fields":7964},{"tags":7955,"concepts":7956},[],[],{"space":7958,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":7960,"publishedVersion":292,"revision":24,"contentType":7962,"locale":29},{"sys":7959},{"type":12,"linkType":13,"id":14},{"sys":7961},{"id":21,"type":12,"linkType":22},{"sys":7963},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":7965,"metaTitle":302,"metaDescription":303,"mainTitle":7966,"subtitle":321,"heroImage":7981,"ctaButton":344,"ctaLink":345},[301],{"data":7967,"content":7968,"nodeType":276},{},[7969,7975],{"data":7970,"content":7971,"nodeType":314},{},[7972],{"data":7973,"marks":7974,"value":313,"nodeType":83},{},[],{"data":7976,"content":7977,"nodeType":168},{},[7978],{"data":7979,"marks":7980,"value":175,"nodeType":83},{},[],{"metadata":7982,"sys":7985,"fields":7990},{"tags":7983,"concepts":7984},[],[],{"space":7986,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":7988,"publishedVersion":24,"revision":45,"locale":29},{"sys":7987},{"type":12,"linkType":13,"id":14},{"sys":7989},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":7991},{"url":336,"details":7992,"fileName":342,"contentType":343},{"size":338,"image":7993},{"width":340,"height":341},{"sys":7995,"fields":7998},{"id":7996,"createdAt":7997},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":7999,"slug":8000,"articleIntro":7999,"category":8001},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[8002],{"metadata":8003,"sys":8006,"fields":8013},{"tags":8004,"concepts":8005},[],[],{"space":8007,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8009,"publishedVersion":292,"revision":24,"contentType":8011,"locale":29},{"sys":8008},{"type":12,"linkType":13,"id":14},{"sys":8010},{"id":21,"type":12,"linkType":22},{"sys":8012},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8014,"metaTitle":302,"metaDescription":303,"mainTitle":8015,"subtitle":321,"heroImage":8030,"ctaButton":344,"ctaLink":345},[301],{"data":8016,"content":8017,"nodeType":276},{},[8018,8024],{"data":8019,"content":8020,"nodeType":314},{},[8021],{"data":8022,"marks":8023,"value":313,"nodeType":83},{},[],{"data":8025,"content":8026,"nodeType":168},{},[8027],{"data":8028,"marks":8029,"value":175,"nodeType":83},{},[],{"metadata":8031,"sys":8034,"fields":8039},{"tags":8032,"concepts":8033},[],[],{"space":8035,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8037,"publishedVersion":24,"revision":45,"locale":29},{"sys":8036},{"type":12,"linkType":13,"id":14},{"sys":8038},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8040},{"url":336,"details":8041,"fileName":342,"contentType":343},{"size":338,"image":8042},{"width":340,"height":341},{"sys":8044,"fields":8047},{"id":8045,"createdAt":8046},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":8048,"slug":8049,"articleIntro":8048,"category":8050},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[8051],{"metadata":8052,"sys":8055,"fields":8062},{"tags":8053,"concepts":8054},[],[],{"space":8056,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8058,"publishedVersion":292,"revision":24,"contentType":8060,"locale":29},{"sys":8057},{"type":12,"linkType":13,"id":14},{"sys":8059},{"id":21,"type":12,"linkType":22},{"sys":8061},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8063,"metaTitle":302,"metaDescription":303,"mainTitle":8064,"subtitle":321,"heroImage":8079,"ctaButton":344,"ctaLink":345},[301],{"data":8065,"content":8066,"nodeType":276},{},[8067,8073],{"data":8068,"content":8069,"nodeType":314},{},[8070],{"data":8071,"marks":8072,"value":313,"nodeType":83},{},[],{"data":8074,"content":8075,"nodeType":168},{},[8076],{"data":8077,"marks":8078,"value":175,"nodeType":83},{},[],{"metadata":8080,"sys":8083,"fields":8088},{"tags":8081,"concepts":8082},[],[],{"space":8084,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8086,"publishedVersion":24,"revision":45,"locale":29},{"sys":8085},{"type":12,"linkType":13,"id":14},{"sys":8087},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8089},{"url":336,"details":8090,"fileName":342,"contentType":343},{"size":338,"image":8091},{"width":340,"height":341},{"sys":8093,"fields":8096},{"id":8094,"createdAt":8095},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":8097,"slug":8098,"articleIntro":8097,"category":8099},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[8100],{"metadata":8101,"sys":8104,"fields":8111},{"tags":8102,"concepts":8103},[],[],{"space":8105,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8107,"publishedVersion":292,"revision":24,"contentType":8109,"locale":29},{"sys":8106},{"type":12,"linkType":13,"id":14},{"sys":8108},{"id":21,"type":12,"linkType":22},{"sys":8110},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8112,"metaTitle":302,"metaDescription":303,"mainTitle":8113,"subtitle":321,"heroImage":8128,"ctaButton":344,"ctaLink":345},[301],{"data":8114,"content":8115,"nodeType":276},{},[8116,8122],{"data":8117,"content":8118,"nodeType":314},{},[8119],{"data":8120,"marks":8121,"value":313,"nodeType":83},{},[],{"data":8123,"content":8124,"nodeType":168},{},[8125],{"data":8126,"marks":8127,"value":175,"nodeType":83},{},[],{"metadata":8129,"sys":8132,"fields":8137},{"tags":8130,"concepts":8131},[],[],{"space":8133,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8135,"publishedVersion":24,"revision":45,"locale":29},{"sys":8134},{"type":12,"linkType":13,"id":14},{"sys":8136},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8138},{"url":336,"details":8139,"fileName":342,"contentType":343},{"size":338,"image":8140},{"width":340,"height":341},{"sys":8142,"fields":8145},{"id":8143,"createdAt":8144},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":8146,"slug":8147,"articleIntro":8146,"category":8148},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[8149],{"metadata":8150,"sys":8153,"fields":8160},{"tags":8151,"concepts":8152},[],[],{"space":8154,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8156,"publishedVersion":292,"revision":24,"contentType":8158,"locale":29},{"sys":8155},{"type":12,"linkType":13,"id":14},{"sys":8157},{"id":21,"type":12,"linkType":22},{"sys":8159},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8161,"metaTitle":302,"metaDescription":303,"mainTitle":8162,"subtitle":321,"heroImage":8177,"ctaButton":344,"ctaLink":345},[301],{"data":8163,"content":8164,"nodeType":276},{},[8165,8171],{"data":8166,"content":8167,"nodeType":314},{},[8168],{"data":8169,"marks":8170,"value":313,"nodeType":83},{},[],{"data":8172,"content":8173,"nodeType":168},{},[8174],{"data":8175,"marks":8176,"value":175,"nodeType":83},{},[],{"metadata":8178,"sys":8181,"fields":8186},{"tags":8179,"concepts":8180},[],[],{"space":8182,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8184,"publishedVersion":24,"revision":45,"locale":29},{"sys":8183},{"type":12,"linkType":13,"id":14},{"sys":8185},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8187},{"url":336,"details":8188,"fileName":342,"contentType":343},{"size":338,"image":8189},{"width":340,"height":341},{"sys":8191,"fields":8194},{"id":8192,"createdAt":8193},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":8195,"slug":8196,"articleIntro":-1,"category":8197},"Compte 681 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation","compte-681-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-d-exploitation",[8198],{"metadata":8199,"sys":8202,"fields":8209},{"tags":8200,"concepts":8201},[],[],{"space":8203,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8205,"publishedVersion":292,"revision":24,"contentType":8207,"locale":29},{"sys":8204},{"type":12,"linkType":13,"id":14},{"sys":8206},{"id":21,"type":12,"linkType":22},{"sys":8208},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8210,"metaTitle":302,"metaDescription":303,"mainTitle":8211,"subtitle":321,"heroImage":8226,"ctaButton":344,"ctaLink":345},[301],{"data":8212,"content":8213,"nodeType":276},{},[8214,8220],{"data":8215,"content":8216,"nodeType":314},{},[8217],{"data":8218,"marks":8219,"value":313,"nodeType":83},{},[],{"data":8221,"content":8222,"nodeType":168},{},[8223],{"data":8224,"marks":8225,"value":175,"nodeType":83},{},[],{"metadata":8227,"sys":8230,"fields":8235},{"tags":8228,"concepts":8229},[],[],{"space":8231,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8233,"publishedVersion":24,"revision":45,"locale":29},{"sys":8232},{"type":12,"linkType":13,"id":14},{"sys":8234},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8236},{"url":336,"details":8237,"fileName":342,"contentType":343},{"size":338,"image":8238},{"width":340,"height":341},{"sys":8240,"fields":8243},{"id":8241,"createdAt":8242},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":8244,"slug":8245,"articleIntro":8244,"category":8246},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[8247],{"metadata":8248,"sys":8251,"fields":8258},{"tags":8249,"concepts":8250},[],[],{"space":8252,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8254,"publishedVersion":292,"revision":24,"contentType":8256,"locale":29},{"sys":8253},{"type":12,"linkType":13,"id":14},{"sys":8255},{"id":21,"type":12,"linkType":22},{"sys":8257},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8259,"metaTitle":302,"metaDescription":303,"mainTitle":8260,"subtitle":321,"heroImage":8275,"ctaButton":344,"ctaLink":345},[301],{"data":8261,"content":8262,"nodeType":276},{},[8263,8269],{"data":8264,"content":8265,"nodeType":314},{},[8266],{"data":8267,"marks":8268,"value":313,"nodeType":83},{},[],{"data":8270,"content":8271,"nodeType":168},{},[8272],{"data":8273,"marks":8274,"value":175,"nodeType":83},{},[],{"metadata":8276,"sys":8279,"fields":8284},{"tags":8277,"concepts":8278},[],[],{"space":8280,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8282,"publishedVersion":24,"revision":45,"locale":29},{"sys":8281},{"type":12,"linkType":13,"id":14},{"sys":8283},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8285},{"url":336,"details":8286,"fileName":342,"contentType":343},{"size":338,"image":8287},{"width":340,"height":341},{"sys":8289,"fields":8292},{"id":8290,"createdAt":8291},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":8293,"slug":8294,"articleIntro":8293,"category":8295},"751 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-751-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[8296],{"metadata":8297,"sys":8300,"fields":8307},{"tags":8298,"concepts":8299},[],[],{"space":8301,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8303,"publishedVersion":292,"revision":24,"contentType":8305,"locale":29},{"sys":8302},{"type":12,"linkType":13,"id":14},{"sys":8304},{"id":21,"type":12,"linkType":22},{"sys":8306},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8308,"metaTitle":302,"metaDescription":303,"mainTitle":8309,"subtitle":321,"heroImage":8324,"ctaButton":344,"ctaLink":345},[301],{"data":8310,"content":8311,"nodeType":276},{},[8312,8318],{"data":8313,"content":8314,"nodeType":314},{},[8315],{"data":8316,"marks":8317,"value":313,"nodeType":83},{},[],{"data":8319,"content":8320,"nodeType":168},{},[8321],{"data":8322,"marks":8323,"value":175,"nodeType":83},{},[],{"metadata":8325,"sys":8328,"fields":8333},{"tags":8326,"concepts":8327},[],[],{"space":8329,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8331,"publishedVersion":24,"revision":45,"locale":29},{"sys":8330},{"type":12,"linkType":13,"id":14},{"sys":8332},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8334},{"url":336,"details":8335,"fileName":342,"contentType":343},{"size":338,"image":8336},{"width":340,"height":341},{"sys":8338,"fields":8341},{"id":8339,"createdAt":8340},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":8342,"slug":8343,"articleIntro":8342,"category":8344},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[8345],{"metadata":8346,"sys":8349,"fields":8356},{"tags":8347,"concepts":8348},[],[],{"space":8350,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8352,"publishedVersion":292,"revision":24,"contentType":8354,"locale":29},{"sys":8351},{"type":12,"linkType":13,"id":14},{"sys":8353},{"id":21,"type":12,"linkType":22},{"sys":8355},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8357,"metaTitle":302,"metaDescription":303,"mainTitle":8358,"subtitle":321,"heroImage":8373,"ctaButton":344,"ctaLink":345},[301],{"data":8359,"content":8360,"nodeType":276},{},[8361,8367],{"data":8362,"content":8363,"nodeType":314},{},[8364],{"data":8365,"marks":8366,"value":313,"nodeType":83},{},[],{"data":8368,"content":8369,"nodeType":168},{},[8370],{"data":8371,"marks":8372,"value":175,"nodeType":83},{},[],{"metadata":8374,"sys":8377,"fields":8382},{"tags":8375,"concepts":8376},[],[],{"space":8378,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8380,"publishedVersion":24,"revision":45,"locale":29},{"sys":8379},{"type":12,"linkType":13,"id":14},{"sys":8381},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8383},{"url":336,"details":8384,"fileName":342,"contentType":343},{"size":338,"image":8385},{"width":340,"height":341},{"sys":8387,"fields":8390},{"id":8388,"createdAt":8389},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":8391,"slug":8392,"articleIntro":8391,"category":8393},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[8394],{"metadata":8395,"sys":8398,"fields":8405},{"tags":8396,"concepts":8397},[],[],{"space":8399,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8401,"publishedVersion":292,"revision":24,"contentType":8403,"locale":29},{"sys":8400},{"type":12,"linkType":13,"id":14},{"sys":8402},{"id":21,"type":12,"linkType":22},{"sys":8404},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8406,"metaTitle":302,"metaDescription":303,"mainTitle":8407,"subtitle":321,"heroImage":8422,"ctaButton":344,"ctaLink":345},[301],{"data":8408,"content":8409,"nodeType":276},{},[8410,8416],{"data":8411,"content":8412,"nodeType":314},{},[8413],{"data":8414,"marks":8415,"value":313,"nodeType":83},{},[],{"data":8417,"content":8418,"nodeType":168},{},[8419],{"data":8420,"marks":8421,"value":175,"nodeType":83},{},[],{"metadata":8423,"sys":8426,"fields":8431},{"tags":8424,"concepts":8425},[],[],{"space":8427,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8429,"publishedVersion":24,"revision":45,"locale":29},{"sys":8428},{"type":12,"linkType":13,"id":14},{"sys":8430},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8432},{"url":336,"details":8433,"fileName":342,"contentType":343},{"size":338,"image":8434},{"width":340,"height":341},{"sys":8436,"fields":8439},{"id":8437,"createdAt":8438},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":8440,"slug":8441,"articleIntro":8440,"category":8442},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[8443],{"metadata":8444,"sys":8447,"fields":8454},{"tags":8445,"concepts":8446},[],[],{"space":8448,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8450,"publishedVersion":292,"revision":24,"contentType":8452,"locale":29},{"sys":8449},{"type":12,"linkType":13,"id":14},{"sys":8451},{"id":21,"type":12,"linkType":22},{"sys":8453},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8455,"metaTitle":302,"metaDescription":303,"mainTitle":8456,"subtitle":321,"heroImage":8471,"ctaButton":344,"ctaLink":345},[301],{"data":8457,"content":8458,"nodeType":276},{},[8459,8465],{"data":8460,"content":8461,"nodeType":314},{},[8462],{"data":8463,"marks":8464,"value":313,"nodeType":83},{},[],{"data":8466,"content":8467,"nodeType":168},{},[8468],{"data":8469,"marks":8470,"value":175,"nodeType":83},{},[],{"metadata":8472,"sys":8475,"fields":8480},{"tags":8473,"concepts":8474},[],[],{"space":8476,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8478,"publishedVersion":24,"revision":45,"locale":29},{"sys":8477},{"type":12,"linkType":13,"id":14},{"sys":8479},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8481},{"url":336,"details":8482,"fileName":342,"contentType":343},{"size":338,"image":8483},{"width":340,"height":341},{"sys":8485,"fields":8487},{"id":8486,"createdAt":5739},"2AsCehfNKF5belxwySwOk8",{"title":8488,"slug":8489,"articleIntro":8488,"category":8490},"2611 - Actions","compte-2611-actions",[8491],{"metadata":8492,"sys":8495,"fields":8502},{"tags":8493,"concepts":8494},[],[],{"space":8496,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8498,"publishedVersion":292,"revision":24,"contentType":8500,"locale":29},{"sys":8497},{"type":12,"linkType":13,"id":14},{"sys":8499},{"id":21,"type":12,"linkType":22},{"sys":8501},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8503,"metaTitle":302,"metaDescription":303,"mainTitle":8504,"subtitle":321,"heroImage":8519,"ctaButton":344,"ctaLink":345},[301],{"data":8505,"content":8506,"nodeType":276},{},[8507,8513],{"data":8508,"content":8509,"nodeType":314},{},[8510],{"data":8511,"marks":8512,"value":313,"nodeType":83},{},[],{"data":8514,"content":8515,"nodeType":168},{},[8516],{"data":8517,"marks":8518,"value":175,"nodeType":83},{},[],{"metadata":8520,"sys":8523,"fields":8528},{"tags":8521,"concepts":8522},[],[],{"space":8524,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8526,"publishedVersion":24,"revision":45,"locale":29},{"sys":8525},{"type":12,"linkType":13,"id":14},{"sys":8527},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8529},{"url":336,"details":8530,"fileName":342,"contentType":343},{"size":338,"image":8531},{"width":340,"height":341},{"sys":8533,"fields":8536},{"id":8534,"createdAt":8535},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":8537,"slug":8538,"articleIntro":8537,"category":8539},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[8540],{"metadata":8541,"sys":8544,"fields":8551},{"tags":8542,"concepts":8543},[],[],{"space":8545,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8547,"publishedVersion":292,"revision":24,"contentType":8549,"locale":29},{"sys":8546},{"type":12,"linkType":13,"id":14},{"sys":8548},{"id":21,"type":12,"linkType":22},{"sys":8550},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8552,"metaTitle":302,"metaDescription":303,"mainTitle":8553,"subtitle":321,"heroImage":8568,"ctaButton":344,"ctaLink":345},[301],{"data":8554,"content":8555,"nodeType":276},{},[8556,8562],{"data":8557,"content":8558,"nodeType":314},{},[8559],{"data":8560,"marks":8561,"value":313,"nodeType":83},{},[],{"data":8563,"content":8564,"nodeType":168},{},[8565],{"data":8566,"marks":8567,"value":175,"nodeType":83},{},[],{"metadata":8569,"sys":8572,"fields":8577},{"tags":8570,"concepts":8571},[],[],{"space":8573,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8575,"publishedVersion":24,"revision":45,"locale":29},{"sys":8574},{"type":12,"linkType":13,"id":14},{"sys":8576},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8578},{"url":336,"details":8579,"fileName":342,"contentType":343},{"size":338,"image":8580},{"width":340,"height":341},{"sys":8582,"fields":8585},{"id":8583,"createdAt":8584},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":8586,"slug":8587,"articleIntro":8586,"category":8588},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[8589],{"metadata":8590,"sys":8593,"fields":8600},{"tags":8591,"concepts":8592},[],[],{"space":8594,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8596,"publishedVersion":292,"revision":24,"contentType":8598,"locale":29},{"sys":8595},{"type":12,"linkType":13,"id":14},{"sys":8597},{"id":21,"type":12,"linkType":22},{"sys":8599},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8601,"metaTitle":302,"metaDescription":303,"mainTitle":8602,"subtitle":321,"heroImage":8617,"ctaButton":344,"ctaLink":345},[301],{"data":8603,"content":8604,"nodeType":276},{},[8605,8611],{"data":8606,"content":8607,"nodeType":314},{},[8608],{"data":8609,"marks":8610,"value":313,"nodeType":83},{},[],{"data":8612,"content":8613,"nodeType":168},{},[8614],{"data":8615,"marks":8616,"value":175,"nodeType":83},{},[],{"metadata":8618,"sys":8621,"fields":8626},{"tags":8619,"concepts":8620},[],[],{"space":8622,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8624,"publishedVersion":24,"revision":45,"locale":29},{"sys":8623},{"type":12,"linkType":13,"id":14},{"sys":8625},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8627},{"url":336,"details":8628,"fileName":342,"contentType":343},{"size":338,"image":8629},{"width":340,"height":341},{"sys":8631,"fields":8634},{"id":8632,"createdAt":8633},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":8635,"slug":8636,"articleIntro":-1,"category":8637},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[8638],{"metadata":8639,"sys":8642,"fields":8649},{"tags":8640,"concepts":8641},[],[],{"space":8643,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8645,"publishedVersion":292,"revision":24,"contentType":8647,"locale":29},{"sys":8644},{"type":12,"linkType":13,"id":14},{"sys":8646},{"id":21,"type":12,"linkType":22},{"sys":8648},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8650,"metaTitle":302,"metaDescription":303,"mainTitle":8651,"subtitle":321,"heroImage":8666,"ctaButton":344,"ctaLink":345},[301],{"data":8652,"content":8653,"nodeType":276},{},[8654,8660],{"data":8655,"content":8656,"nodeType":314},{},[8657],{"data":8658,"marks":8659,"value":313,"nodeType":83},{},[],{"data":8661,"content":8662,"nodeType":168},{},[8663],{"data":8664,"marks":8665,"value":175,"nodeType":83},{},[],{"metadata":8667,"sys":8670,"fields":8675},{"tags":8668,"concepts":8669},[],[],{"space":8671,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8673,"publishedVersion":24,"revision":45,"locale":29},{"sys":8672},{"type":12,"linkType":13,"id":14},{"sys":8674},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8676},{"url":336,"details":8677,"fileName":342,"contentType":343},{"size":338,"image":8678},{"width":340,"height":341},{"sys":8680,"fields":8683},{"id":8681,"createdAt":8682},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":8684,"slug":8685,"articleIntro":8684,"category":8686},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[8687],{"metadata":8688,"sys":8691,"fields":8698},{"tags":8689,"concepts":8690},[],[],{"space":8692,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8694,"publishedVersion":292,"revision":24,"contentType":8696,"locale":29},{"sys":8693},{"type":12,"linkType":13,"id":14},{"sys":8695},{"id":21,"type":12,"linkType":22},{"sys":8697},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8699,"metaTitle":302,"metaDescription":303,"mainTitle":8700,"subtitle":321,"heroImage":8715,"ctaButton":344,"ctaLink":345},[301],{"data":8701,"content":8702,"nodeType":276},{},[8703,8709],{"data":8704,"content":8705,"nodeType":314},{},[8706],{"data":8707,"marks":8708,"value":313,"nodeType":83},{},[],{"data":8710,"content":8711,"nodeType":168},{},[8712],{"data":8713,"marks":8714,"value":175,"nodeType":83},{},[],{"metadata":8716,"sys":8719,"fields":8724},{"tags":8717,"concepts":8718},[],[],{"space":8720,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8722,"publishedVersion":24,"revision":45,"locale":29},{"sys":8721},{"type":12,"linkType":13,"id":14},{"sys":8723},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8725},{"url":336,"details":8726,"fileName":342,"contentType":343},{"size":338,"image":8727},{"width":340,"height":341},{"sys":8729,"fields":8732},{"id":8730,"createdAt":8731},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":8733,"slug":8734,"articleIntro":8733,"category":8735},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[8736],{"metadata":8737,"sys":8740,"fields":8747},{"tags":8738,"concepts":8739},[],[],{"space":8741,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8743,"publishedVersion":292,"revision":24,"contentType":8745,"locale":29},{"sys":8742},{"type":12,"linkType":13,"id":14},{"sys":8744},{"id":21,"type":12,"linkType":22},{"sys":8746},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8748,"metaTitle":302,"metaDescription":303,"mainTitle":8749,"subtitle":321,"heroImage":8764,"ctaButton":344,"ctaLink":345},[301],{"data":8750,"content":8751,"nodeType":276},{},[8752,8758],{"data":8753,"content":8754,"nodeType":314},{},[8755],{"data":8756,"marks":8757,"value":313,"nodeType":83},{},[],{"data":8759,"content":8760,"nodeType":168},{},[8761],{"data":8762,"marks":8763,"value":175,"nodeType":83},{},[],{"metadata":8765,"sys":8768,"fields":8773},{"tags":8766,"concepts":8767},[],[],{"space":8769,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8771,"publishedVersion":24,"revision":45,"locale":29},{"sys":8770},{"type":12,"linkType":13,"id":14},{"sys":8772},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8774},{"url":336,"details":8775,"fileName":342,"contentType":343},{"size":338,"image":8776},{"width":340,"height":341},{"sys":8778,"fields":8781},{"id":8779,"createdAt":8780},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":8782,"slug":8783,"articleIntro":8782,"category":8784},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[8785],{"metadata":8786,"sys":8789,"fields":8796},{"tags":8787,"concepts":8788},[],[],{"space":8790,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8792,"publishedVersion":292,"revision":24,"contentType":8794,"locale":29},{"sys":8791},{"type":12,"linkType":13,"id":14},{"sys":8793},{"id":21,"type":12,"linkType":22},{"sys":8795},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8797,"metaTitle":302,"metaDescription":303,"mainTitle":8798,"subtitle":321,"heroImage":8813,"ctaButton":344,"ctaLink":345},[301],{"data":8799,"content":8800,"nodeType":276},{},[8801,8807],{"data":8802,"content":8803,"nodeType":314},{},[8804],{"data":8805,"marks":8806,"value":313,"nodeType":83},{},[],{"data":8808,"content":8809,"nodeType":168},{},[8810],{"data":8811,"marks":8812,"value":175,"nodeType":83},{},[],{"metadata":8814,"sys":8817,"fields":8822},{"tags":8815,"concepts":8816},[],[],{"space":8818,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8820,"publishedVersion":24,"revision":45,"locale":29},{"sys":8819},{"type":12,"linkType":13,"id":14},{"sys":8821},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8823},{"url":336,"details":8824,"fileName":342,"contentType":343},{"size":338,"image":8825},{"width":340,"height":341},{"sys":8827,"fields":8830},{"id":8828,"createdAt":8829},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":8831,"slug":8832,"articleIntro":8833,"category":8834},"Comment comptabiliser les frais de formation ?","comment-comptabiliser-les-frais-de-formation-professionnelle","Un nouveau collaborateur qui intègre votre entreprise aura sans doute le désir d’évoluer au cours de sa carrière. Au-delà de l’expérience acquise au fil des années, le personnel a le droit de suivre des formations financées par son employeur.\n\nAu-delà de l’intérêt de la formation professionnelle pour les salariés, sa comptabilisation joue un rôle clé pour l’entreprise. Bien comptabilisés, les frais de formation peuvent avoir un enjeu stratégique.",[8835],{"metadata":8836,"sys":8839,"fields":8846},{"tags":8837,"concepts":8838},[],[],{"space":8840,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8842,"publishedVersion":292,"revision":24,"contentType":8844,"locale":29},{"sys":8841},{"type":12,"linkType":13,"id":14},{"sys":8843},{"id":21,"type":12,"linkType":22},{"sys":8845},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8847,"metaTitle":302,"metaDescription":303,"mainTitle":8848,"subtitle":321,"heroImage":8863,"ctaButton":344,"ctaLink":345},[301],{"data":8849,"content":8850,"nodeType":276},{},[8851,8857],{"data":8852,"content":8853,"nodeType":314},{},[8854],{"data":8855,"marks":8856,"value":313,"nodeType":83},{},[],{"data":8858,"content":8859,"nodeType":168},{},[8860],{"data":8861,"marks":8862,"value":175,"nodeType":83},{},[],{"metadata":8864,"sys":8867,"fields":8872},{"tags":8865,"concepts":8866},[],[],{"space":8868,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8870,"publishedVersion":24,"revision":45,"locale":29},{"sys":8869},{"type":12,"linkType":13,"id":14},{"sys":8871},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8873},{"url":336,"details":8874,"fileName":342,"contentType":343},{"size":338,"image":8875},{"width":340,"height":341},{"sys":8877,"fields":8880},{"id":8878,"createdAt":8879},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":8881,"slug":8882,"articleIntro":8881,"category":8883},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[8884],{"metadata":8885,"sys":8888,"fields":8895},{"tags":8886,"concepts":8887},[],[],{"space":8889,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8891,"publishedVersion":292,"revision":24,"contentType":8893,"locale":29},{"sys":8890},{"type":12,"linkType":13,"id":14},{"sys":8892},{"id":21,"type":12,"linkType":22},{"sys":8894},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8896,"metaTitle":302,"metaDescription":303,"mainTitle":8897,"subtitle":321,"heroImage":8912,"ctaButton":344,"ctaLink":345},[301],{"data":8898,"content":8899,"nodeType":276},{},[8900,8906],{"data":8901,"content":8902,"nodeType":314},{},[8903],{"data":8904,"marks":8905,"value":313,"nodeType":83},{},[],{"data":8907,"content":8908,"nodeType":168},{},[8909],{"data":8910,"marks":8911,"value":175,"nodeType":83},{},[],{"metadata":8913,"sys":8916,"fields":8921},{"tags":8914,"concepts":8915},[],[],{"space":8917,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8919,"publishedVersion":24,"revision":45,"locale":29},{"sys":8918},{"type":12,"linkType":13,"id":14},{"sys":8920},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8922},{"url":336,"details":8923,"fileName":342,"contentType":343},{"size":338,"image":8924},{"width":340,"height":341},{"sys":8926,"fields":8929},{"id":8927,"createdAt":8928},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":8930,"slug":8931,"articleIntro":8930,"category":8932},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[8933],{"metadata":8934,"sys":8937,"fields":8944},{"tags":8935,"concepts":8936},[],[],{"space":8938,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8940,"publishedVersion":292,"revision":24,"contentType":8942,"locale":29},{"sys":8939},{"type":12,"linkType":13,"id":14},{"sys":8941},{"id":21,"type":12,"linkType":22},{"sys":8943},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8945,"metaTitle":302,"metaDescription":303,"mainTitle":8946,"subtitle":321,"heroImage":8961,"ctaButton":344,"ctaLink":345},[301],{"data":8947,"content":8948,"nodeType":276},{},[8949,8955],{"data":8950,"content":8951,"nodeType":314},{},[8952],{"data":8953,"marks":8954,"value":313,"nodeType":83},{},[],{"data":8956,"content":8957,"nodeType":168},{},[8958],{"data":8959,"marks":8960,"value":175,"nodeType":83},{},[],{"metadata":8962,"sys":8965,"fields":8970},{"tags":8963,"concepts":8964},[],[],{"space":8966,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":8968,"publishedVersion":24,"revision":45,"locale":29},{"sys":8967},{"type":12,"linkType":13,"id":14},{"sys":8969},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":8971},{"url":336,"details":8972,"fileName":342,"contentType":343},{"size":338,"image":8973},{"width":340,"height":341},{"sys":8975,"fields":8978},{"id":8976,"createdAt":8977},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":8979,"slug":8980,"articleIntro":8979,"category":8981},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[8982],{"metadata":8983,"sys":8986,"fields":8993},{"tags":8984,"concepts":8985},[],[],{"space":8987,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":8989,"publishedVersion":292,"revision":24,"contentType":8991,"locale":29},{"sys":8988},{"type":12,"linkType":13,"id":14},{"sys":8990},{"id":21,"type":12,"linkType":22},{"sys":8992},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":8994,"metaTitle":302,"metaDescription":303,"mainTitle":8995,"subtitle":321,"heroImage":9010,"ctaButton":344,"ctaLink":345},[301],{"data":8996,"content":8997,"nodeType":276},{},[8998,9004],{"data":8999,"content":9000,"nodeType":314},{},[9001],{"data":9002,"marks":9003,"value":313,"nodeType":83},{},[],{"data":9005,"content":9006,"nodeType":168},{},[9007],{"data":9008,"marks":9009,"value":175,"nodeType":83},{},[],{"metadata":9011,"sys":9014,"fields":9019},{"tags":9012,"concepts":9013},[],[],{"space":9015,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9017,"publishedVersion":24,"revision":45,"locale":29},{"sys":9016},{"type":12,"linkType":13,"id":14},{"sys":9018},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9020},{"url":336,"details":9021,"fileName":342,"contentType":343},{"size":338,"image":9022},{"width":340,"height":341},{"sys":9024,"fields":9027},{"id":9025,"createdAt":9026},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":9028,"slug":9029,"articleIntro":9028,"category":9030},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[9031],{"metadata":9032,"sys":9035,"fields":9042},{"tags":9033,"concepts":9034},[],[],{"space":9036,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9038,"publishedVersion":292,"revision":24,"contentType":9040,"locale":29},{"sys":9037},{"type":12,"linkType":13,"id":14},{"sys":9039},{"id":21,"type":12,"linkType":22},{"sys":9041},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9043,"metaTitle":302,"metaDescription":303,"mainTitle":9044,"subtitle":321,"heroImage":9059,"ctaButton":344,"ctaLink":345},[301],{"data":9045,"content":9046,"nodeType":276},{},[9047,9053],{"data":9048,"content":9049,"nodeType":314},{},[9050],{"data":9051,"marks":9052,"value":313,"nodeType":83},{},[],{"data":9054,"content":9055,"nodeType":168},{},[9056],{"data":9057,"marks":9058,"value":175,"nodeType":83},{},[],{"metadata":9060,"sys":9063,"fields":9068},{"tags":9061,"concepts":9062},[],[],{"space":9064,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9066,"publishedVersion":24,"revision":45,"locale":29},{"sys":9065},{"type":12,"linkType":13,"id":14},{"sys":9067},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9069},{"url":336,"details":9070,"fileName":342,"contentType":343},{"size":338,"image":9071},{"width":340,"height":341},{"sys":9073,"fields":9076},{"id":9074,"createdAt":9075},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":9077,"slug":9078,"articleIntro":9077,"category":9079},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[9080],{"metadata":9081,"sys":9084,"fields":9091},{"tags":9082,"concepts":9083},[],[],{"space":9085,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9087,"publishedVersion":292,"revision":24,"contentType":9089,"locale":29},{"sys":9086},{"type":12,"linkType":13,"id":14},{"sys":9088},{"id":21,"type":12,"linkType":22},{"sys":9090},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9092,"metaTitle":302,"metaDescription":303,"mainTitle":9093,"subtitle":321,"heroImage":9108,"ctaButton":344,"ctaLink":345},[301],{"data":9094,"content":9095,"nodeType":276},{},[9096,9102],{"data":9097,"content":9098,"nodeType":314},{},[9099],{"data":9100,"marks":9101,"value":313,"nodeType":83},{},[],{"data":9103,"content":9104,"nodeType":168},{},[9105],{"data":9106,"marks":9107,"value":175,"nodeType":83},{},[],{"metadata":9109,"sys":9112,"fields":9117},{"tags":9110,"concepts":9111},[],[],{"space":9113,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9115,"publishedVersion":24,"revision":45,"locale":29},{"sys":9114},{"type":12,"linkType":13,"id":14},{"sys":9116},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9118},{"url":336,"details":9119,"fileName":342,"contentType":343},{"size":338,"image":9120},{"width":340,"height":341},{"sys":9122,"fields":9125},{"id":9123,"createdAt":9124},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":9126,"slug":9127,"articleIntro":9126,"category":9128},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[9129],{"metadata":9130,"sys":9133,"fields":9140},{"tags":9131,"concepts":9132},[],[],{"space":9134,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9136,"publishedVersion":292,"revision":24,"contentType":9138,"locale":29},{"sys":9135},{"type":12,"linkType":13,"id":14},{"sys":9137},{"id":21,"type":12,"linkType":22},{"sys":9139},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9141,"metaTitle":302,"metaDescription":303,"mainTitle":9142,"subtitle":321,"heroImage":9157,"ctaButton":344,"ctaLink":345},[301],{"data":9143,"content":9144,"nodeType":276},{},[9145,9151],{"data":9146,"content":9147,"nodeType":314},{},[9148],{"data":9149,"marks":9150,"value":313,"nodeType":83},{},[],{"data":9152,"content":9153,"nodeType":168},{},[9154],{"data":9155,"marks":9156,"value":175,"nodeType":83},{},[],{"metadata":9158,"sys":9161,"fields":9166},{"tags":9159,"concepts":9160},[],[],{"space":9162,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9164,"publishedVersion":24,"revision":45,"locale":29},{"sys":9163},{"type":12,"linkType":13,"id":14},{"sys":9165},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9167},{"url":336,"details":9168,"fileName":342,"contentType":343},{"size":338,"image":9169},{"width":340,"height":341},{"sys":9171,"fields":9174},{"id":9172,"createdAt":9173},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":9175,"slug":9176,"articleIntro":9175,"category":9177},"Compte 6156 - Maintenance","compte-6156-maintenance",[9178],{"metadata":9179,"sys":9182,"fields":9189},{"tags":9180,"concepts":9181},[],[],{"space":9183,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9185,"publishedVersion":292,"revision":24,"contentType":9187,"locale":29},{"sys":9184},{"type":12,"linkType":13,"id":14},{"sys":9186},{"id":21,"type":12,"linkType":22},{"sys":9188},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9190,"metaTitle":302,"metaDescription":303,"mainTitle":9191,"subtitle":321,"heroImage":9206,"ctaButton":344,"ctaLink":345},[301],{"data":9192,"content":9193,"nodeType":276},{},[9194,9200],{"data":9195,"content":9196,"nodeType":314},{},[9197],{"data":9198,"marks":9199,"value":313,"nodeType":83},{},[],{"data":9201,"content":9202,"nodeType":168},{},[9203],{"data":9204,"marks":9205,"value":175,"nodeType":83},{},[],{"metadata":9207,"sys":9210,"fields":9215},{"tags":9208,"concepts":9209},[],[],{"space":9211,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9213,"publishedVersion":24,"revision":45,"locale":29},{"sys":9212},{"type":12,"linkType":13,"id":14},{"sys":9214},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9216},{"url":336,"details":9217,"fileName":342,"contentType":343},{"size":338,"image":9218},{"width":340,"height":341},{"sys":9220,"fields":9223},{"id":9221,"createdAt":9222},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":9224,"slug":9225,"articleIntro":9224,"category":9226},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[9227],{"metadata":9228,"sys":9231,"fields":9238},{"tags":9229,"concepts":9230},[],[],{"space":9232,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9234,"publishedVersion":292,"revision":24,"contentType":9236,"locale":29},{"sys":9233},{"type":12,"linkType":13,"id":14},{"sys":9235},{"id":21,"type":12,"linkType":22},{"sys":9237},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9239,"metaTitle":302,"metaDescription":303,"mainTitle":9240,"subtitle":321,"heroImage":9255,"ctaButton":344,"ctaLink":345},[301],{"data":9241,"content":9242,"nodeType":276},{},[9243,9249],{"data":9244,"content":9245,"nodeType":314},{},[9246],{"data":9247,"marks":9248,"value":313,"nodeType":83},{},[],{"data":9250,"content":9251,"nodeType":168},{},[9252],{"data":9253,"marks":9254,"value":175,"nodeType":83},{},[],{"metadata":9256,"sys":9259,"fields":9264},{"tags":9257,"concepts":9258},[],[],{"space":9260,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9262,"publishedVersion":24,"revision":45,"locale":29},{"sys":9261},{"type":12,"linkType":13,"id":14},{"sys":9263},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9265},{"url":336,"details":9266,"fileName":342,"contentType":343},{"size":338,"image":9267},{"width":340,"height":341},{"sys":9269,"fields":9272},{"id":9270,"createdAt":9271},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":9273,"slug":9274,"articleIntro":-1,"category":9275},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[9276],{"metadata":9277,"sys":9280,"fields":9287},{"tags":9278,"concepts":9279},[],[],{"space":9281,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9283,"publishedVersion":292,"revision":24,"contentType":9285,"locale":29},{"sys":9282},{"type":12,"linkType":13,"id":14},{"sys":9284},{"id":21,"type":12,"linkType":22},{"sys":9286},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9288,"metaTitle":302,"metaDescription":303,"mainTitle":9289,"subtitle":321,"heroImage":9304,"ctaButton":344,"ctaLink":345},[301],{"data":9290,"content":9291,"nodeType":276},{},[9292,9298],{"data":9293,"content":9294,"nodeType":314},{},[9295],{"data":9296,"marks":9297,"value":313,"nodeType":83},{},[],{"data":9299,"content":9300,"nodeType":168},{},[9301],{"data":9302,"marks":9303,"value":175,"nodeType":83},{},[],{"metadata":9305,"sys":9308,"fields":9313},{"tags":9306,"concepts":9307},[],[],{"space":9309,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9311,"publishedVersion":24,"revision":45,"locale":29},{"sys":9310},{"type":12,"linkType":13,"id":14},{"sys":9312},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9314},{"url":336,"details":9315,"fileName":342,"contentType":343},{"size":338,"image":9316},{"width":340,"height":341},{"sys":9318,"fields":9321},{"id":9319,"createdAt":9320},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":9322,"slug":9323,"articleIntro":9322,"category":9324},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[9325],{"metadata":9326,"sys":9329,"fields":9336},{"tags":9327,"concepts":9328},[],[],{"space":9330,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9332,"publishedVersion":292,"revision":24,"contentType":9334,"locale":29},{"sys":9331},{"type":12,"linkType":13,"id":14},{"sys":9333},{"id":21,"type":12,"linkType":22},{"sys":9335},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9337,"metaTitle":302,"metaDescription":303,"mainTitle":9338,"subtitle":321,"heroImage":9353,"ctaButton":344,"ctaLink":345},[301],{"data":9339,"content":9340,"nodeType":276},{},[9341,9347],{"data":9342,"content":9343,"nodeType":314},{},[9344],{"data":9345,"marks":9346,"value":313,"nodeType":83},{},[],{"data":9348,"content":9349,"nodeType":168},{},[9350],{"data":9351,"marks":9352,"value":175,"nodeType":83},{},[],{"metadata":9354,"sys":9357,"fields":9362},{"tags":9355,"concepts":9356},[],[],{"space":9358,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9360,"publishedVersion":24,"revision":45,"locale":29},{"sys":9359},{"type":12,"linkType":13,"id":14},{"sys":9361},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9363},{"url":336,"details":9364,"fileName":342,"contentType":343},{"size":338,"image":9365},{"width":340,"height":341},{"sys":9367,"fields":9370},{"id":9368,"createdAt":9369},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":9371,"slug":9372,"articleIntro":9371,"category":9373},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[9374],{"metadata":9375,"sys":9378,"fields":9385},{"tags":9376,"concepts":9377},[],[],{"space":9379,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9381,"publishedVersion":292,"revision":24,"contentType":9383,"locale":29},{"sys":9380},{"type":12,"linkType":13,"id":14},{"sys":9382},{"id":21,"type":12,"linkType":22},{"sys":9384},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9386,"metaTitle":302,"metaDescription":303,"mainTitle":9387,"subtitle":321,"heroImage":9402,"ctaButton":344,"ctaLink":345},[301],{"data":9388,"content":9389,"nodeType":276},{},[9390,9396],{"data":9391,"content":9392,"nodeType":314},{},[9393],{"data":9394,"marks":9395,"value":313,"nodeType":83},{},[],{"data":9397,"content":9398,"nodeType":168},{},[9399],{"data":9400,"marks":9401,"value":175,"nodeType":83},{},[],{"metadata":9403,"sys":9406,"fields":9411},{"tags":9404,"concepts":9405},[],[],{"space":9407,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9409,"publishedVersion":24,"revision":45,"locale":29},{"sys":9408},{"type":12,"linkType":13,"id":14},{"sys":9410},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9412},{"url":336,"details":9413,"fileName":342,"contentType":343},{"size":338,"image":9414},{"width":340,"height":341},{"sys":9416,"fields":9419},{"id":9417,"createdAt":9418},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":9420,"slug":9421,"articleIntro":9420,"category":9422},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[9423],{"metadata":9424,"sys":9427,"fields":9434},{"tags":9425,"concepts":9426},[],[],{"space":9428,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9430,"publishedVersion":292,"revision":24,"contentType":9432,"locale":29},{"sys":9429},{"type":12,"linkType":13,"id":14},{"sys":9431},{"id":21,"type":12,"linkType":22},{"sys":9433},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9435,"metaTitle":302,"metaDescription":303,"mainTitle":9436,"subtitle":321,"heroImage":9451,"ctaButton":344,"ctaLink":345},[301],{"data":9437,"content":9438,"nodeType":276},{},[9439,9445],{"data":9440,"content":9441,"nodeType":314},{},[9442],{"data":9443,"marks":9444,"value":313,"nodeType":83},{},[],{"data":9446,"content":9447,"nodeType":168},{},[9448],{"data":9449,"marks":9450,"value":175,"nodeType":83},{},[],{"metadata":9452,"sys":9455,"fields":9460},{"tags":9453,"concepts":9454},[],[],{"space":9456,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9458,"publishedVersion":24,"revision":45,"locale":29},{"sys":9457},{"type":12,"linkType":13,"id":14},{"sys":9459},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9461},{"url":336,"details":9462,"fileName":342,"contentType":343},{"size":338,"image":9463},{"width":340,"height":341},{"sys":9465,"fields":9468},{"id":9466,"createdAt":9467},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":9469,"slug":9470,"articleIntro":9469,"category":9471},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[9472],{"metadata":9473,"sys":9476,"fields":9483},{"tags":9474,"concepts":9475},[],[],{"space":9477,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9479,"publishedVersion":292,"revision":24,"contentType":9481,"locale":29},{"sys":9478},{"type":12,"linkType":13,"id":14},{"sys":9480},{"id":21,"type":12,"linkType":22},{"sys":9482},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9484,"metaTitle":302,"metaDescription":303,"mainTitle":9485,"subtitle":321,"heroImage":9500,"ctaButton":344,"ctaLink":345},[301],{"data":9486,"content":9487,"nodeType":276},{},[9488,9494],{"data":9489,"content":9490,"nodeType":314},{},[9491],{"data":9492,"marks":9493,"value":313,"nodeType":83},{},[],{"data":9495,"content":9496,"nodeType":168},{},[9497],{"data":9498,"marks":9499,"value":175,"nodeType":83},{},[],{"metadata":9501,"sys":9504,"fields":9509},{"tags":9502,"concepts":9503},[],[],{"space":9505,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9507,"publishedVersion":24,"revision":45,"locale":29},{"sys":9506},{"type":12,"linkType":13,"id":14},{"sys":9508},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9510},{"url":336,"details":9511,"fileName":342,"contentType":343},{"size":338,"image":9512},{"width":340,"height":341},{"sys":9514,"fields":9517},{"id":9515,"createdAt":9516},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":9518,"slug":9519,"articleIntro":9518,"category":9520},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[9521],{"metadata":9522,"sys":9525,"fields":9532},{"tags":9523,"concepts":9524},[],[],{"space":9526,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9528,"publishedVersion":292,"revision":24,"contentType":9530,"locale":29},{"sys":9527},{"type":12,"linkType":13,"id":14},{"sys":9529},{"id":21,"type":12,"linkType":22},{"sys":9531},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9533,"metaTitle":302,"metaDescription":303,"mainTitle":9534,"subtitle":321,"heroImage":9549,"ctaButton":344,"ctaLink":345},[301],{"data":9535,"content":9536,"nodeType":276},{},[9537,9543],{"data":9538,"content":9539,"nodeType":314},{},[9540],{"data":9541,"marks":9542,"value":313,"nodeType":83},{},[],{"data":9544,"content":9545,"nodeType":168},{},[9546],{"data":9547,"marks":9548,"value":175,"nodeType":83},{},[],{"metadata":9550,"sys":9553,"fields":9558},{"tags":9551,"concepts":9552},[],[],{"space":9554,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9556,"publishedVersion":24,"revision":45,"locale":29},{"sys":9555},{"type":12,"linkType":13,"id":14},{"sys":9557},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9559},{"url":336,"details":9560,"fileName":342,"contentType":343},{"size":338,"image":9561},{"width":340,"height":341},{"sys":9563,"fields":9566},{"id":9564,"createdAt":9565},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":9567,"slug":9568,"articleIntro":-1,"category":9569},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[9570],{"metadata":9571,"sys":9574,"fields":9581},{"tags":9572,"concepts":9573},[],[],{"space":9575,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9577,"publishedVersion":292,"revision":24,"contentType":9579,"locale":29},{"sys":9576},{"type":12,"linkType":13,"id":14},{"sys":9578},{"id":21,"type":12,"linkType":22},{"sys":9580},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9582,"metaTitle":302,"metaDescription":303,"mainTitle":9583,"subtitle":321,"heroImage":9598,"ctaButton":344,"ctaLink":345},[301],{"data":9584,"content":9585,"nodeType":276},{},[9586,9592],{"data":9587,"content":9588,"nodeType":314},{},[9589],{"data":9590,"marks":9591,"value":313,"nodeType":83},{},[],{"data":9593,"content":9594,"nodeType":168},{},[9595],{"data":9596,"marks":9597,"value":175,"nodeType":83},{},[],{"metadata":9599,"sys":9602,"fields":9607},{"tags":9600,"concepts":9601},[],[],{"space":9603,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9605,"publishedVersion":24,"revision":45,"locale":29},{"sys":9604},{"type":12,"linkType":13,"id":14},{"sys":9606},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9608},{"url":336,"details":9609,"fileName":342,"contentType":343},{"size":338,"image":9610},{"width":340,"height":341},{"sys":9612,"fields":9615},{"id":9613,"createdAt":9614},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9616,"slug":9617,"articleIntro":9616,"category":9618},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9619],{"metadata":9620,"sys":9623,"fields":9630},{"tags":9621,"concepts":9622},[],[],{"space":9624,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9626,"publishedVersion":292,"revision":24,"contentType":9628,"locale":29},{"sys":9625},{"type":12,"linkType":13,"id":14},{"sys":9627},{"id":21,"type":12,"linkType":22},{"sys":9629},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9631,"metaTitle":302,"metaDescription":303,"mainTitle":9632,"subtitle":321,"heroImage":9647,"ctaButton":344,"ctaLink":345},[301],{"data":9633,"content":9634,"nodeType":276},{},[9635,9641],{"data":9636,"content":9637,"nodeType":314},{},[9638],{"data":9639,"marks":9640,"value":313,"nodeType":83},{},[],{"data":9642,"content":9643,"nodeType":168},{},[9644],{"data":9645,"marks":9646,"value":175,"nodeType":83},{},[],{"metadata":9648,"sys":9651,"fields":9656},{"tags":9649,"concepts":9650},[],[],{"space":9652,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9654,"publishedVersion":24,"revision":45,"locale":29},{"sys":9653},{"type":12,"linkType":13,"id":14},{"sys":9655},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9657},{"url":336,"details":9658,"fileName":342,"contentType":343},{"size":338,"image":9659},{"width":340,"height":341},{"sys":9661,"fields":9664},{"id":9662,"createdAt":9663},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":9665,"slug":9666,"articleIntro":9665,"category":9667},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[9668],{"metadata":9669,"sys":9672,"fields":9679},{"tags":9670,"concepts":9671},[],[],{"space":9673,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9675,"publishedVersion":292,"revision":24,"contentType":9677,"locale":29},{"sys":9674},{"type":12,"linkType":13,"id":14},{"sys":9676},{"id":21,"type":12,"linkType":22},{"sys":9678},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9680,"metaTitle":302,"metaDescription":303,"mainTitle":9681,"subtitle":321,"heroImage":9696,"ctaButton":344,"ctaLink":345},[301],{"data":9682,"content":9683,"nodeType":276},{},[9684,9690],{"data":9685,"content":9686,"nodeType":314},{},[9687],{"data":9688,"marks":9689,"value":313,"nodeType":83},{},[],{"data":9691,"content":9692,"nodeType":168},{},[9693],{"data":9694,"marks":9695,"value":175,"nodeType":83},{},[],{"metadata":9697,"sys":9700,"fields":9705},{"tags":9698,"concepts":9699},[],[],{"space":9701,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9703,"publishedVersion":24,"revision":45,"locale":29},{"sys":9702},{"type":12,"linkType":13,"id":14},{"sys":9704},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9706},{"url":336,"details":9707,"fileName":342,"contentType":343},{"size":338,"image":9708},{"width":340,"height":341},{"sys":9710,"fields":9713},{"id":9711,"createdAt":9712},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":9714,"slug":9715,"articleIntro":9714,"category":9716},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[9717],{"metadata":9718,"sys":9721,"fields":9728},{"tags":9719,"concepts":9720},[],[],{"space":9722,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9724,"publishedVersion":292,"revision":24,"contentType":9726,"locale":29},{"sys":9723},{"type":12,"linkType":13,"id":14},{"sys":9725},{"id":21,"type":12,"linkType":22},{"sys":9727},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9729,"metaTitle":302,"metaDescription":303,"mainTitle":9730,"subtitle":321,"heroImage":9745,"ctaButton":344,"ctaLink":345},[301],{"data":9731,"content":9732,"nodeType":276},{},[9733,9739],{"data":9734,"content":9735,"nodeType":314},{},[9736],{"data":9737,"marks":9738,"value":313,"nodeType":83},{},[],{"data":9740,"content":9741,"nodeType":168},{},[9742],{"data":9743,"marks":9744,"value":175,"nodeType":83},{},[],{"metadata":9746,"sys":9749,"fields":9754},{"tags":9747,"concepts":9748},[],[],{"space":9750,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9752,"publishedVersion":24,"revision":45,"locale":29},{"sys":9751},{"type":12,"linkType":13,"id":14},{"sys":9753},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9755},{"url":336,"details":9756,"fileName":342,"contentType":343},{"size":338,"image":9757},{"width":340,"height":341},{"sys":9759,"fields":9762},{"id":9760,"createdAt":9761},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":9763,"slug":9764,"articleIntro":9763,"category":9765},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[9766],{"metadata":9767,"sys":9770,"fields":9777},{"tags":9768,"concepts":9769},[],[],{"space":9771,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9773,"publishedVersion":292,"revision":24,"contentType":9775,"locale":29},{"sys":9772},{"type":12,"linkType":13,"id":14},{"sys":9774},{"id":21,"type":12,"linkType":22},{"sys":9776},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9778,"metaTitle":302,"metaDescription":303,"mainTitle":9779,"subtitle":321,"heroImage":9794,"ctaButton":344,"ctaLink":345},[301],{"data":9780,"content":9781,"nodeType":276},{},[9782,9788],{"data":9783,"content":9784,"nodeType":314},{},[9785],{"data":9786,"marks":9787,"value":313,"nodeType":83},{},[],{"data":9789,"content":9790,"nodeType":168},{},[9791],{"data":9792,"marks":9793,"value":175,"nodeType":83},{},[],{"metadata":9795,"sys":9798,"fields":9803},{"tags":9796,"concepts":9797},[],[],{"space":9799,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9801,"publishedVersion":24,"revision":45,"locale":29},{"sys":9800},{"type":12,"linkType":13,"id":14},{"sys":9802},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9804},{"url":336,"details":9805,"fileName":342,"contentType":343},{"size":338,"image":9806},{"width":340,"height":341},{"sys":9808,"fields":9811},{"id":9809,"createdAt":9810},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":9812,"slug":9813,"articleIntro":9812,"category":9814},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[9815],{"metadata":9816,"sys":9819,"fields":9826},{"tags":9817,"concepts":9818},[],[],{"space":9820,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9822,"publishedVersion":292,"revision":24,"contentType":9824,"locale":29},{"sys":9821},{"type":12,"linkType":13,"id":14},{"sys":9823},{"id":21,"type":12,"linkType":22},{"sys":9825},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9827,"metaTitle":302,"metaDescription":303,"mainTitle":9828,"subtitle":321,"heroImage":9843,"ctaButton":344,"ctaLink":345},[301],{"data":9829,"content":9830,"nodeType":276},{},[9831,9837],{"data":9832,"content":9833,"nodeType":314},{},[9834],{"data":9835,"marks":9836,"value":313,"nodeType":83},{},[],{"data":9838,"content":9839,"nodeType":168},{},[9840],{"data":9841,"marks":9842,"value":175,"nodeType":83},{},[],{"metadata":9844,"sys":9847,"fields":9852},{"tags":9845,"concepts":9846},[],[],{"space":9848,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9850,"publishedVersion":24,"revision":45,"locale":29},{"sys":9849},{"type":12,"linkType":13,"id":14},{"sys":9851},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9853},{"url":336,"details":9854,"fileName":342,"contentType":343},{"size":338,"image":9855},{"width":340,"height":341},{"sys":9857,"fields":9860},{"id":9858,"createdAt":9859},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":9861,"slug":9862,"articleIntro":9861,"category":9863},"212 - Agencements et aménagements de terrains (même ventilation que celle du compte 211)","compte-212-agencements-et-amenagements-de-terrains-meme-ventilation-que-celle-du-compte-211",[9864],{"metadata":9865,"sys":9868,"fields":9875},{"tags":9866,"concepts":9867},[],[],{"space":9869,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9871,"publishedVersion":292,"revision":24,"contentType":9873,"locale":29},{"sys":9870},{"type":12,"linkType":13,"id":14},{"sys":9872},{"id":21,"type":12,"linkType":22},{"sys":9874},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9876,"metaTitle":302,"metaDescription":303,"mainTitle":9877,"subtitle":321,"heroImage":9892,"ctaButton":344,"ctaLink":345},[301],{"data":9878,"content":9879,"nodeType":276},{},[9880,9886],{"data":9881,"content":9882,"nodeType":314},{},[9883],{"data":9884,"marks":9885,"value":313,"nodeType":83},{},[],{"data":9887,"content":9888,"nodeType":168},{},[9889],{"data":9890,"marks":9891,"value":175,"nodeType":83},{},[],{"metadata":9893,"sys":9896,"fields":9901},{"tags":9894,"concepts":9895},[],[],{"space":9897,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9899,"publishedVersion":24,"revision":45,"locale":29},{"sys":9898},{"type":12,"linkType":13,"id":14},{"sys":9900},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9902},{"url":336,"details":9903,"fileName":342,"contentType":343},{"size":338,"image":9904},{"width":340,"height":341},{"sys":9906,"fields":9909},{"id":9907,"createdAt":9908},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":9910,"slug":9911,"articleIntro":-1,"category":9912},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[9913],{"metadata":9914,"sys":9917,"fields":9924},{"tags":9915,"concepts":9916},[],[],{"space":9918,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9920,"publishedVersion":292,"revision":24,"contentType":9922,"locale":29},{"sys":9919},{"type":12,"linkType":13,"id":14},{"sys":9921},{"id":21,"type":12,"linkType":22},{"sys":9923},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9925,"metaTitle":302,"metaDescription":303,"mainTitle":9926,"subtitle":321,"heroImage":9941,"ctaButton":344,"ctaLink":345},[301],{"data":9927,"content":9928,"nodeType":276},{},[9929,9935],{"data":9930,"content":9931,"nodeType":314},{},[9932],{"data":9933,"marks":9934,"value":313,"nodeType":83},{},[],{"data":9936,"content":9937,"nodeType":168},{},[9938],{"data":9939,"marks":9940,"value":175,"nodeType":83},{},[],{"metadata":9942,"sys":9945,"fields":9950},{"tags":9943,"concepts":9944},[],[],{"space":9946,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9948,"publishedVersion":24,"revision":45,"locale":29},{"sys":9947},{"type":12,"linkType":13,"id":14},{"sys":9949},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":9951},{"url":336,"details":9952,"fileName":342,"contentType":343},{"size":338,"image":9953},{"width":340,"height":341},{"sys":9955,"fields":9958},{"id":9956,"createdAt":9957},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":9959,"slug":9960,"articleIntro":-1,"category":9961},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[9962],{"metadata":9963,"sys":9966,"fields":9973},{"tags":9964,"concepts":9965},[],[],{"space":9967,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":9969,"publishedVersion":292,"revision":24,"contentType":9971,"locale":29},{"sys":9968},{"type":12,"linkType":13,"id":14},{"sys":9970},{"id":21,"type":12,"linkType":22},{"sys":9972},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":9974,"metaTitle":302,"metaDescription":303,"mainTitle":9975,"subtitle":321,"heroImage":9990,"ctaButton":344,"ctaLink":345},[301],{"data":9976,"content":9977,"nodeType":276},{},[9978,9984],{"data":9979,"content":9980,"nodeType":314},{},[9981],{"data":9982,"marks":9983,"value":313,"nodeType":83},{},[],{"data":9985,"content":9986,"nodeType":168},{},[9987],{"data":9988,"marks":9989,"value":175,"nodeType":83},{},[],{"metadata":9991,"sys":9994,"fields":9999},{"tags":9992,"concepts":9993},[],[],{"space":9995,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":9997,"publishedVersion":24,"revision":45,"locale":29},{"sys":9996},{"type":12,"linkType":13,"id":14},{"sys":9998},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10000},{"url":336,"details":10001,"fileName":342,"contentType":343},{"size":338,"image":10002},{"width":340,"height":341},{"sys":10004,"fields":10007},{"id":10005,"createdAt":10006},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":10008,"slug":10009,"articleIntro":10008,"category":10010},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[10011],{"metadata":10012,"sys":10015,"fields":10022},{"tags":10013,"concepts":10014},[],[],{"space":10016,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10018,"publishedVersion":292,"revision":24,"contentType":10020,"locale":29},{"sys":10017},{"type":12,"linkType":13,"id":14},{"sys":10019},{"id":21,"type":12,"linkType":22},{"sys":10021},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10023,"metaTitle":302,"metaDescription":303,"mainTitle":10024,"subtitle":321,"heroImage":10039,"ctaButton":344,"ctaLink":345},[301],{"data":10025,"content":10026,"nodeType":276},{},[10027,10033],{"data":10028,"content":10029,"nodeType":314},{},[10030],{"data":10031,"marks":10032,"value":313,"nodeType":83},{},[],{"data":10034,"content":10035,"nodeType":168},{},[10036],{"data":10037,"marks":10038,"value":175,"nodeType":83},{},[],{"metadata":10040,"sys":10043,"fields":10048},{"tags":10041,"concepts":10042},[],[],{"space":10044,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10046,"publishedVersion":24,"revision":45,"locale":29},{"sys":10045},{"type":12,"linkType":13,"id":14},{"sys":10047},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10049},{"url":336,"details":10050,"fileName":342,"contentType":343},{"size":338,"image":10051},{"width":340,"height":341},{"sys":10053,"fields":10056},{"id":10054,"createdAt":10055},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":10057,"slug":10058,"articleIntro":10057,"category":10059},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[10060],{"metadata":10061,"sys":10064,"fields":10071},{"tags":10062,"concepts":10063},[],[],{"space":10065,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10067,"publishedVersion":292,"revision":24,"contentType":10069,"locale":29},{"sys":10066},{"type":12,"linkType":13,"id":14},{"sys":10068},{"id":21,"type":12,"linkType":22},{"sys":10070},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10072,"metaTitle":302,"metaDescription":303,"mainTitle":10073,"subtitle":321,"heroImage":10088,"ctaButton":344,"ctaLink":345},[301],{"data":10074,"content":10075,"nodeType":276},{},[10076,10082],{"data":10077,"content":10078,"nodeType":314},{},[10079],{"data":10080,"marks":10081,"value":313,"nodeType":83},{},[],{"data":10083,"content":10084,"nodeType":168},{},[10085],{"data":10086,"marks":10087,"value":175,"nodeType":83},{},[],{"metadata":10089,"sys":10092,"fields":10097},{"tags":10090,"concepts":10091},[],[],{"space":10093,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10095,"publishedVersion":24,"revision":45,"locale":29},{"sys":10094},{"type":12,"linkType":13,"id":14},{"sys":10096},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10098},{"url":336,"details":10099,"fileName":342,"contentType":343},{"size":338,"image":10100},{"width":340,"height":341},{"sys":10102,"fields":10105},{"id":10103,"createdAt":10104},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":10106,"slug":10107,"articleIntro":10106,"category":10108},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[10109],{"metadata":10110,"sys":10113,"fields":10120},{"tags":10111,"concepts":10112},[],[],{"space":10114,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10116,"publishedVersion":292,"revision":24,"contentType":10118,"locale":29},{"sys":10115},{"type":12,"linkType":13,"id":14},{"sys":10117},{"id":21,"type":12,"linkType":22},{"sys":10119},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10121,"metaTitle":302,"metaDescription":303,"mainTitle":10122,"subtitle":321,"heroImage":10137,"ctaButton":344,"ctaLink":345},[301],{"data":10123,"content":10124,"nodeType":276},{},[10125,10131],{"data":10126,"content":10127,"nodeType":314},{},[10128],{"data":10129,"marks":10130,"value":313,"nodeType":83},{},[],{"data":10132,"content":10133,"nodeType":168},{},[10134],{"data":10135,"marks":10136,"value":175,"nodeType":83},{},[],{"metadata":10138,"sys":10141,"fields":10146},{"tags":10139,"concepts":10140},[],[],{"space":10142,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10144,"publishedVersion":24,"revision":45,"locale":29},{"sys":10143},{"type":12,"linkType":13,"id":14},{"sys":10145},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10147},{"url":336,"details":10148,"fileName":342,"contentType":343},{"size":338,"image":10149},{"width":340,"height":341},{"sys":10151,"fields":10154},{"id":10152,"createdAt":10153},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":10155,"slug":10156,"articleIntro":10155,"category":10157},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[10158],{"metadata":10159,"sys":10162,"fields":10169},{"tags":10160,"concepts":10161},[],[],{"space":10163,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10165,"publishedVersion":292,"revision":24,"contentType":10167,"locale":29},{"sys":10164},{"type":12,"linkType":13,"id":14},{"sys":10166},{"id":21,"type":12,"linkType":22},{"sys":10168},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10170,"metaTitle":302,"metaDescription":303,"mainTitle":10171,"subtitle":321,"heroImage":10186,"ctaButton":344,"ctaLink":345},[301],{"data":10172,"content":10173,"nodeType":276},{},[10174,10180],{"data":10175,"content":10176,"nodeType":314},{},[10177],{"data":10178,"marks":10179,"value":313,"nodeType":83},{},[],{"data":10181,"content":10182,"nodeType":168},{},[10183],{"data":10184,"marks":10185,"value":175,"nodeType":83},{},[],{"metadata":10187,"sys":10190,"fields":10195},{"tags":10188,"concepts":10189},[],[],{"space":10191,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10193,"publishedVersion":24,"revision":45,"locale":29},{"sys":10192},{"type":12,"linkType":13,"id":14},{"sys":10194},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10196},{"url":336,"details":10197,"fileName":342,"contentType":343},{"size":338,"image":10198},{"width":340,"height":341},{"sys":10200,"fields":10203},{"id":10201,"createdAt":10202},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":10204,"slug":10205,"articleIntro":10204,"category":10206},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[10207],{"metadata":10208,"sys":10211,"fields":10218},{"tags":10209,"concepts":10210},[],[],{"space":10212,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10214,"publishedVersion":292,"revision":24,"contentType":10216,"locale":29},{"sys":10213},{"type":12,"linkType":13,"id":14},{"sys":10215},{"id":21,"type":12,"linkType":22},{"sys":10217},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10219,"metaTitle":302,"metaDescription":303,"mainTitle":10220,"subtitle":321,"heroImage":10235,"ctaButton":344,"ctaLink":345},[301],{"data":10221,"content":10222,"nodeType":276},{},[10223,10229],{"data":10224,"content":10225,"nodeType":314},{},[10226],{"data":10227,"marks":10228,"value":313,"nodeType":83},{},[],{"data":10230,"content":10231,"nodeType":168},{},[10232],{"data":10233,"marks":10234,"value":175,"nodeType":83},{},[],{"metadata":10236,"sys":10239,"fields":10244},{"tags":10237,"concepts":10238},[],[],{"space":10240,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10242,"publishedVersion":24,"revision":45,"locale":29},{"sys":10241},{"type":12,"linkType":13,"id":14},{"sys":10243},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10245},{"url":336,"details":10246,"fileName":342,"contentType":343},{"size":338,"image":10247},{"width":340,"height":341},{"sys":10249,"fields":10252},{"id":10250,"createdAt":10251},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":10253,"slug":10254,"articleIntro":-1,"category":10255},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[10256],{"metadata":10257,"sys":10260,"fields":10267},{"tags":10258,"concepts":10259},[],[],{"space":10261,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10263,"publishedVersion":292,"revision":24,"contentType":10265,"locale":29},{"sys":10262},{"type":12,"linkType":13,"id":14},{"sys":10264},{"id":21,"type":12,"linkType":22},{"sys":10266},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10268,"metaTitle":302,"metaDescription":303,"mainTitle":10269,"subtitle":321,"heroImage":10284,"ctaButton":344,"ctaLink":345},[301],{"data":10270,"content":10271,"nodeType":276},{},[10272,10278],{"data":10273,"content":10274,"nodeType":314},{},[10275],{"data":10276,"marks":10277,"value":313,"nodeType":83},{},[],{"data":10279,"content":10280,"nodeType":168},{},[10281],{"data":10282,"marks":10283,"value":175,"nodeType":83},{},[],{"metadata":10285,"sys":10288,"fields":10293},{"tags":10286,"concepts":10287},[],[],{"space":10289,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10291,"publishedVersion":24,"revision":45,"locale":29},{"sys":10290},{"type":12,"linkType":13,"id":14},{"sys":10292},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10294},{"url":336,"details":10295,"fileName":342,"contentType":343},{"size":338,"image":10296},{"width":340,"height":341},{"sys":10298,"fields":10301},{"id":10299,"createdAt":10300},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":10302,"slug":10303,"articleIntro":-1,"category":10304},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[10305],{"metadata":10306,"sys":10309,"fields":10316},{"tags":10307,"concepts":10308},[],[],{"space":10310,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10312,"publishedVersion":292,"revision":24,"contentType":10314,"locale":29},{"sys":10311},{"type":12,"linkType":13,"id":14},{"sys":10313},{"id":21,"type":12,"linkType":22},{"sys":10315},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10317,"metaTitle":302,"metaDescription":303,"mainTitle":10318,"subtitle":321,"heroImage":10333,"ctaButton":344,"ctaLink":345},[301],{"data":10319,"content":10320,"nodeType":276},{},[10321,10327],{"data":10322,"content":10323,"nodeType":314},{},[10324],{"data":10325,"marks":10326,"value":313,"nodeType":83},{},[],{"data":10328,"content":10329,"nodeType":168},{},[10330],{"data":10331,"marks":10332,"value":175,"nodeType":83},{},[],{"metadata":10334,"sys":10337,"fields":10342},{"tags":10335,"concepts":10336},[],[],{"space":10338,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10340,"publishedVersion":24,"revision":45,"locale":29},{"sys":10339},{"type":12,"linkType":13,"id":14},{"sys":10341},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10343},{"url":336,"details":10344,"fileName":342,"contentType":343},{"size":338,"image":10345},{"width":340,"height":341},{"sys":10347,"fields":10350},{"id":10348,"createdAt":10349},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":10351,"slug":10352,"articleIntro":10353,"category":10354},"Le PCA : plan comptable pour les associations","plan-comptable-associations","Bienvenue dans le monde de la comptabilité des associations ! Comprendre le plan comptable spécifique aux associations est crucial pour une gestion saine et transparente. Que vous soyez une petite association ou une grande structure, ce guide vous aidera à naviguer entre les obligations légales, le bilan et les changements récents. Comment lire un plan comptable détaillé et quand utiliser des comptes spécifiques comme le 6236 ou le 771. N'oubliez pas, une bonne comptabilité est la clé de la réussite de votre association.",[10355],{"metadata":10356,"sys":10359,"fields":10366},{"tags":10357,"concepts":10358},[],[],{"space":10360,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10362,"publishedVersion":292,"revision":24,"contentType":10364,"locale":29},{"sys":10361},{"type":12,"linkType":13,"id":14},{"sys":10363},{"id":21,"type":12,"linkType":22},{"sys":10365},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10367,"metaTitle":302,"metaDescription":303,"mainTitle":10368,"subtitle":321,"heroImage":10383,"ctaButton":344,"ctaLink":345},[301],{"data":10369,"content":10370,"nodeType":276},{},[10371,10377],{"data":10372,"content":10373,"nodeType":314},{},[10374],{"data":10375,"marks":10376,"value":313,"nodeType":83},{},[],{"data":10378,"content":10379,"nodeType":168},{},[10380],{"data":10381,"marks":10382,"value":175,"nodeType":83},{},[],{"metadata":10384,"sys":10387,"fields":10392},{"tags":10385,"concepts":10386},[],[],{"space":10388,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10390,"publishedVersion":24,"revision":45,"locale":29},{"sys":10389},{"type":12,"linkType":13,"id":14},{"sys":10391},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10393},{"url":336,"details":10394,"fileName":342,"contentType":343},{"size":338,"image":10395},{"width":340,"height":341},{"sys":10397,"fields":10400},{"id":10398,"createdAt":10399},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":10401,"slug":10402,"articleIntro":-1,"category":10403},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[10404],{"metadata":10405,"sys":10408,"fields":10415},{"tags":10406,"concepts":10407},[],[],{"space":10409,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10411,"publishedVersion":292,"revision":24,"contentType":10413,"locale":29},{"sys":10410},{"type":12,"linkType":13,"id":14},{"sys":10412},{"id":21,"type":12,"linkType":22},{"sys":10414},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10416,"metaTitle":302,"metaDescription":303,"mainTitle":10417,"subtitle":321,"heroImage":10432,"ctaButton":344,"ctaLink":345},[301],{"data":10418,"content":10419,"nodeType":276},{},[10420,10426],{"data":10421,"content":10422,"nodeType":314},{},[10423],{"data":10424,"marks":10425,"value":313,"nodeType":83},{},[],{"data":10427,"content":10428,"nodeType":168},{},[10429],{"data":10430,"marks":10431,"value":175,"nodeType":83},{},[],{"metadata":10433,"sys":10436,"fields":10441},{"tags":10434,"concepts":10435},[],[],{"space":10437,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10439,"publishedVersion":24,"revision":45,"locale":29},{"sys":10438},{"type":12,"linkType":13,"id":14},{"sys":10440},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10442},{"url":336,"details":10443,"fileName":342,"contentType":343},{"size":338,"image":10444},{"width":340,"height":341},{"sys":10446,"fields":10449},{"id":10447,"createdAt":10448},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":10450,"slug":10451,"articleIntro":10450,"category":10452},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[10453],{"metadata":10454,"sys":10457,"fields":10464},{"tags":10455,"concepts":10456},[],[],{"space":10458,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10460,"publishedVersion":292,"revision":24,"contentType":10462,"locale":29},{"sys":10459},{"type":12,"linkType":13,"id":14},{"sys":10461},{"id":21,"type":12,"linkType":22},{"sys":10463},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10465,"metaTitle":302,"metaDescription":303,"mainTitle":10466,"subtitle":321,"heroImage":10481,"ctaButton":344,"ctaLink":345},[301],{"data":10467,"content":10468,"nodeType":276},{},[10469,10475],{"data":10470,"content":10471,"nodeType":314},{},[10472],{"data":10473,"marks":10474,"value":313,"nodeType":83},{},[],{"data":10476,"content":10477,"nodeType":168},{},[10478],{"data":10479,"marks":10480,"value":175,"nodeType":83},{},[],{"metadata":10482,"sys":10485,"fields":10490},{"tags":10483,"concepts":10484},[],[],{"space":10486,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10488,"publishedVersion":24,"revision":45,"locale":29},{"sys":10487},{"type":12,"linkType":13,"id":14},{"sys":10489},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10491},{"url":336,"details":10492,"fileName":342,"contentType":343},{"size":338,"image":10493},{"width":340,"height":341},{"sys":10495,"fields":10498},{"id":10496,"createdAt":10497},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":10499,"slug":10500,"articleIntro":10499,"category":10501},"668 - Autres charges financières","compte-668-autres-charges-financieres",[10502],{"metadata":10503,"sys":10506,"fields":10513},{"tags":10504,"concepts":10505},[],[],{"space":10507,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10509,"publishedVersion":292,"revision":24,"contentType":10511,"locale":29},{"sys":10508},{"type":12,"linkType":13,"id":14},{"sys":10510},{"id":21,"type":12,"linkType":22},{"sys":10512},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10514,"metaTitle":302,"metaDescription":303,"mainTitle":10515,"subtitle":321,"heroImage":10530,"ctaButton":344,"ctaLink":345},[301],{"data":10516,"content":10517,"nodeType":276},{},[10518,10524],{"data":10519,"content":10520,"nodeType":314},{},[10521],{"data":10522,"marks":10523,"value":313,"nodeType":83},{},[],{"data":10525,"content":10526,"nodeType":168},{},[10527],{"data":10528,"marks":10529,"value":175,"nodeType":83},{},[],{"metadata":10531,"sys":10534,"fields":10539},{"tags":10532,"concepts":10533},[],[],{"space":10535,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10537,"publishedVersion":24,"revision":45,"locale":29},{"sys":10536},{"type":12,"linkType":13,"id":14},{"sys":10538},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10540},{"url":336,"details":10541,"fileName":342,"contentType":343},{"size":338,"image":10542},{"width":340,"height":341},{"sys":10544,"fields":10547},{"id":10545,"createdAt":10546},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":10548,"slug":10549,"articleIntro":-1,"category":10550},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[10551],{"metadata":10552,"sys":10555,"fields":10562},{"tags":10553,"concepts":10554},[],[],{"space":10556,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10558,"publishedVersion":292,"revision":24,"contentType":10560,"locale":29},{"sys":10557},{"type":12,"linkType":13,"id":14},{"sys":10559},{"id":21,"type":12,"linkType":22},{"sys":10561},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10563,"metaTitle":302,"metaDescription":303,"mainTitle":10564,"subtitle":321,"heroImage":10579,"ctaButton":344,"ctaLink":345},[301],{"data":10565,"content":10566,"nodeType":276},{},[10567,10573],{"data":10568,"content":10569,"nodeType":314},{},[10570],{"data":10571,"marks":10572,"value":313,"nodeType":83},{},[],{"data":10574,"content":10575,"nodeType":168},{},[10576],{"data":10577,"marks":10578,"value":175,"nodeType":83},{},[],{"metadata":10580,"sys":10583,"fields":10588},{"tags":10581,"concepts":10582},[],[],{"space":10584,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10586,"publishedVersion":24,"revision":45,"locale":29},{"sys":10585},{"type":12,"linkType":13,"id":14},{"sys":10587},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10589},{"url":336,"details":10590,"fileName":342,"contentType":343},{"size":338,"image":10591},{"width":340,"height":341},{"sys":10593,"fields":10596},{"id":10594,"createdAt":10595},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":10597,"slug":10598,"articleIntro":10597,"category":10599},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[10600],{"metadata":10601,"sys":10604,"fields":10611},{"tags":10602,"concepts":10603},[],[],{"space":10605,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10607,"publishedVersion":292,"revision":24,"contentType":10609,"locale":29},{"sys":10606},{"type":12,"linkType":13,"id":14},{"sys":10608},{"id":21,"type":12,"linkType":22},{"sys":10610},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10612,"metaTitle":302,"metaDescription":303,"mainTitle":10613,"subtitle":321,"heroImage":10628,"ctaButton":344,"ctaLink":345},[301],{"data":10614,"content":10615,"nodeType":276},{},[10616,10622],{"data":10617,"content":10618,"nodeType":314},{},[10619],{"data":10620,"marks":10621,"value":313,"nodeType":83},{},[],{"data":10623,"content":10624,"nodeType":168},{},[10625],{"data":10626,"marks":10627,"value":175,"nodeType":83},{},[],{"metadata":10629,"sys":10632,"fields":10637},{"tags":10630,"concepts":10631},[],[],{"space":10633,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10635,"publishedVersion":24,"revision":45,"locale":29},{"sys":10634},{"type":12,"linkType":13,"id":14},{"sys":10636},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10638},{"url":336,"details":10639,"fileName":342,"contentType":343},{"size":338,"image":10640},{"width":340,"height":341},{"sys":10642,"fields":10645},{"id":10643,"createdAt":10644},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":10646,"slug":10647,"articleIntro":10646,"category":10648},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[10649],{"metadata":10650,"sys":10653,"fields":10660},{"tags":10651,"concepts":10652},[],[],{"space":10654,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10656,"publishedVersion":292,"revision":24,"contentType":10658,"locale":29},{"sys":10655},{"type":12,"linkType":13,"id":14},{"sys":10657},{"id":21,"type":12,"linkType":22},{"sys":10659},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10661,"metaTitle":302,"metaDescription":303,"mainTitle":10662,"subtitle":321,"heroImage":10677,"ctaButton":344,"ctaLink":345},[301],{"data":10663,"content":10664,"nodeType":276},{},[10665,10671],{"data":10666,"content":10667,"nodeType":314},{},[10668],{"data":10669,"marks":10670,"value":313,"nodeType":83},{},[],{"data":10672,"content":10673,"nodeType":168},{},[10674],{"data":10675,"marks":10676,"value":175,"nodeType":83},{},[],{"metadata":10678,"sys":10681,"fields":10686},{"tags":10679,"concepts":10680},[],[],{"space":10682,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10684,"publishedVersion":24,"revision":45,"locale":29},{"sys":10683},{"type":12,"linkType":13,"id":14},{"sys":10685},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10687},{"url":336,"details":10688,"fileName":342,"contentType":343},{"size":338,"image":10689},{"width":340,"height":341},{"sys":10691,"fields":10694},{"id":10692,"createdAt":10693},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":10695,"slug":10696,"articleIntro":10695,"category":10697},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[10698],{"metadata":10699,"sys":10702,"fields":10709},{"tags":10700,"concepts":10701},[],[],{"space":10703,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10705,"publishedVersion":292,"revision":24,"contentType":10707,"locale":29},{"sys":10704},{"type":12,"linkType":13,"id":14},{"sys":10706},{"id":21,"type":12,"linkType":22},{"sys":10708},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10710,"metaTitle":302,"metaDescription":303,"mainTitle":10711,"subtitle":321,"heroImage":10726,"ctaButton":344,"ctaLink":345},[301],{"data":10712,"content":10713,"nodeType":276},{},[10714,10720],{"data":10715,"content":10716,"nodeType":314},{},[10717],{"data":10718,"marks":10719,"value":313,"nodeType":83},{},[],{"data":10721,"content":10722,"nodeType":168},{},[10723],{"data":10724,"marks":10725,"value":175,"nodeType":83},{},[],{"metadata":10727,"sys":10730,"fields":10735},{"tags":10728,"concepts":10729},[],[],{"space":10731,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10733,"publishedVersion":24,"revision":45,"locale":29},{"sys":10732},{"type":12,"linkType":13,"id":14},{"sys":10734},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10736},{"url":336,"details":10737,"fileName":342,"contentType":343},{"size":338,"image":10738},{"width":340,"height":341},{"sys":10740,"fields":10743},{"id":10741,"createdAt":10742},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":10744,"slug":10745,"articleIntro":-1,"category":10746},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[10747],{"metadata":10748,"sys":10751,"fields":10758},{"tags":10749,"concepts":10750},[],[],{"space":10752,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10754,"publishedVersion":292,"revision":24,"contentType":10756,"locale":29},{"sys":10753},{"type":12,"linkType":13,"id":14},{"sys":10755},{"id":21,"type":12,"linkType":22},{"sys":10757},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10759,"metaTitle":302,"metaDescription":303,"mainTitle":10760,"subtitle":321,"heroImage":10775,"ctaButton":344,"ctaLink":345},[301],{"data":10761,"content":10762,"nodeType":276},{},[10763,10769],{"data":10764,"content":10765,"nodeType":314},{},[10766],{"data":10767,"marks":10768,"value":313,"nodeType":83},{},[],{"data":10770,"content":10771,"nodeType":168},{},[10772],{"data":10773,"marks":10774,"value":175,"nodeType":83},{},[],{"metadata":10776,"sys":10779,"fields":10784},{"tags":10777,"concepts":10778},[],[],{"space":10780,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10782,"publishedVersion":24,"revision":45,"locale":29},{"sys":10781},{"type":12,"linkType":13,"id":14},{"sys":10783},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10785},{"url":336,"details":10786,"fileName":342,"contentType":343},{"size":338,"image":10787},{"width":340,"height":341},{"sys":10789,"fields":10792},{"id":10790,"createdAt":10791},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":10793,"slug":10794,"articleIntro":10793,"category":10795},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[10796],{"metadata":10797,"sys":10800,"fields":10807},{"tags":10798,"concepts":10799},[],[],{"space":10801,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10803,"publishedVersion":292,"revision":24,"contentType":10805,"locale":29},{"sys":10802},{"type":12,"linkType":13,"id":14},{"sys":10804},{"id":21,"type":12,"linkType":22},{"sys":10806},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10808,"metaTitle":302,"metaDescription":303,"mainTitle":10809,"subtitle":321,"heroImage":10824,"ctaButton":344,"ctaLink":345},[301],{"data":10810,"content":10811,"nodeType":276},{},[10812,10818],{"data":10813,"content":10814,"nodeType":314},{},[10815],{"data":10816,"marks":10817,"value":313,"nodeType":83},{},[],{"data":10819,"content":10820,"nodeType":168},{},[10821],{"data":10822,"marks":10823,"value":175,"nodeType":83},{},[],{"metadata":10825,"sys":10828,"fields":10833},{"tags":10826,"concepts":10827},[],[],{"space":10829,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10831,"publishedVersion":24,"revision":45,"locale":29},{"sys":10830},{"type":12,"linkType":13,"id":14},{"sys":10832},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10834},{"url":336,"details":10835,"fileName":342,"contentType":343},{"size":338,"image":10836},{"width":340,"height":341},{"sys":10838,"fields":10841},{"id":10839,"createdAt":10840},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":10842,"slug":10843,"articleIntro":10842,"category":10844},"2013 - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)","compte-2013-frais-d-augmentation-de-capital-et-d-operations-diverses-fusions-scissions-transformations",[10845],{"metadata":10846,"sys":10849,"fields":10856},{"tags":10847,"concepts":10848},[],[],{"space":10850,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10852,"publishedVersion":292,"revision":24,"contentType":10854,"locale":29},{"sys":10851},{"type":12,"linkType":13,"id":14},{"sys":10853},{"id":21,"type":12,"linkType":22},{"sys":10855},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10857,"metaTitle":302,"metaDescription":303,"mainTitle":10858,"subtitle":321,"heroImage":10873,"ctaButton":344,"ctaLink":345},[301],{"data":10859,"content":10860,"nodeType":276},{},[10861,10867],{"data":10862,"content":10863,"nodeType":314},{},[10864],{"data":10865,"marks":10866,"value":313,"nodeType":83},{},[],{"data":10868,"content":10869,"nodeType":168},{},[10870],{"data":10871,"marks":10872,"value":175,"nodeType":83},{},[],{"metadata":10874,"sys":10877,"fields":10882},{"tags":10875,"concepts":10876},[],[],{"space":10878,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10880,"publishedVersion":24,"revision":45,"locale":29},{"sys":10879},{"type":12,"linkType":13,"id":14},{"sys":10881},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10883},{"url":336,"details":10884,"fileName":342,"contentType":343},{"size":338,"image":10885},{"width":340,"height":341},{"sys":10887,"fields":10890},{"id":10888,"createdAt":10889},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":10891,"slug":10892,"articleIntro":10891,"category":10893},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[10894],{"metadata":10895,"sys":10898,"fields":10905},{"tags":10896,"concepts":10897},[],[],{"space":10899,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10901,"publishedVersion":292,"revision":24,"contentType":10903,"locale":29},{"sys":10900},{"type":12,"linkType":13,"id":14},{"sys":10902},{"id":21,"type":12,"linkType":22},{"sys":10904},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10906,"metaTitle":302,"metaDescription":303,"mainTitle":10907,"subtitle":321,"heroImage":10922,"ctaButton":344,"ctaLink":345},[301],{"data":10908,"content":10909,"nodeType":276},{},[10910,10916],{"data":10911,"content":10912,"nodeType":314},{},[10913],{"data":10914,"marks":10915,"value":313,"nodeType":83},{},[],{"data":10917,"content":10918,"nodeType":168},{},[10919],{"data":10920,"marks":10921,"value":175,"nodeType":83},{},[],{"metadata":10923,"sys":10926,"fields":10931},{"tags":10924,"concepts":10925},[],[],{"space":10927,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10929,"publishedVersion":24,"revision":45,"locale":29},{"sys":10928},{"type":12,"linkType":13,"id":14},{"sys":10930},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10932},{"url":336,"details":10933,"fileName":342,"contentType":343},{"size":338,"image":10934},{"width":340,"height":341},{"sys":10936,"fields":10939},{"id":10937,"createdAt":10938},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":10940,"slug":10941,"articleIntro":10940,"category":10942},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[10943],{"metadata":10944,"sys":10947,"fields":10954},{"tags":10945,"concepts":10946},[],[],{"space":10948,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10950,"publishedVersion":292,"revision":24,"contentType":10952,"locale":29},{"sys":10949},{"type":12,"linkType":13,"id":14},{"sys":10951},{"id":21,"type":12,"linkType":22},{"sys":10953},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":10955,"metaTitle":302,"metaDescription":303,"mainTitle":10956,"subtitle":321,"heroImage":10971,"ctaButton":344,"ctaLink":345},[301],{"data":10957,"content":10958,"nodeType":276},{},[10959,10965],{"data":10960,"content":10961,"nodeType":314},{},[10962],{"data":10963,"marks":10964,"value":313,"nodeType":83},{},[],{"data":10966,"content":10967,"nodeType":168},{},[10968],{"data":10969,"marks":10970,"value":175,"nodeType":83},{},[],{"metadata":10972,"sys":10975,"fields":10980},{"tags":10973,"concepts":10974},[],[],{"space":10976,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":10978,"publishedVersion":24,"revision":45,"locale":29},{"sys":10977},{"type":12,"linkType":13,"id":14},{"sys":10979},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":10981},{"url":336,"details":10982,"fileName":342,"contentType":343},{"size":338,"image":10983},{"width":340,"height":341},{"sys":10985,"fields":10988},{"id":10986,"createdAt":10987},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":10989,"slug":10990,"articleIntro":10989,"category":10991},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[10992],{"metadata":10993,"sys":10996,"fields":11003},{"tags":10994,"concepts":10995},[],[],{"space":10997,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":10999,"publishedVersion":292,"revision":24,"contentType":11001,"locale":29},{"sys":10998},{"type":12,"linkType":13,"id":14},{"sys":11000},{"id":21,"type":12,"linkType":22},{"sys":11002},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11004,"metaTitle":302,"metaDescription":303,"mainTitle":11005,"subtitle":321,"heroImage":11020,"ctaButton":344,"ctaLink":345},[301],{"data":11006,"content":11007,"nodeType":276},{},[11008,11014],{"data":11009,"content":11010,"nodeType":314},{},[11011],{"data":11012,"marks":11013,"value":313,"nodeType":83},{},[],{"data":11015,"content":11016,"nodeType":168},{},[11017],{"data":11018,"marks":11019,"value":175,"nodeType":83},{},[],{"metadata":11021,"sys":11024,"fields":11029},{"tags":11022,"concepts":11023},[],[],{"space":11025,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11027,"publishedVersion":24,"revision":45,"locale":29},{"sys":11026},{"type":12,"linkType":13,"id":14},{"sys":11028},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11030},{"url":336,"details":11031,"fileName":342,"contentType":343},{"size":338,"image":11032},{"width":340,"height":341},{"sys":11034,"fields":11036},{"id":11035,"createdAt":939},"2TO1W2hucSJxWox9xj2EhW",{"title":11037,"slug":11038,"articleIntro":11037,"category":11039},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[11040],{"metadata":11041,"sys":11044,"fields":11051},{"tags":11042,"concepts":11043},[],[],{"space":11045,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11047,"publishedVersion":292,"revision":24,"contentType":11049,"locale":29},{"sys":11046},{"type":12,"linkType":13,"id":14},{"sys":11048},{"id":21,"type":12,"linkType":22},{"sys":11050},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11052,"metaTitle":302,"metaDescription":303,"mainTitle":11053,"subtitle":321,"heroImage":11068,"ctaButton":344,"ctaLink":345},[301],{"data":11054,"content":11055,"nodeType":276},{},[11056,11062],{"data":11057,"content":11058,"nodeType":314},{},[11059],{"data":11060,"marks":11061,"value":313,"nodeType":83},{},[],{"data":11063,"content":11064,"nodeType":168},{},[11065],{"data":11066,"marks":11067,"value":175,"nodeType":83},{},[],{"metadata":11069,"sys":11072,"fields":11077},{"tags":11070,"concepts":11071},[],[],{"space":11073,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11075,"publishedVersion":24,"revision":45,"locale":29},{"sys":11074},{"type":12,"linkType":13,"id":14},{"sys":11076},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11078},{"url":336,"details":11079,"fileName":342,"contentType":343},{"size":338,"image":11080},{"width":340,"height":341},{"sys":11082,"fields":11085},{"id":11083,"createdAt":11084},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":11086,"slug":11087,"articleIntro":11086,"category":11088},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[11089],{"metadata":11090,"sys":11093,"fields":11100},{"tags":11091,"concepts":11092},[],[],{"space":11094,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11096,"publishedVersion":292,"revision":24,"contentType":11098,"locale":29},{"sys":11095},{"type":12,"linkType":13,"id":14},{"sys":11097},{"id":21,"type":12,"linkType":22},{"sys":11099},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11101,"metaTitle":302,"metaDescription":303,"mainTitle":11102,"subtitle":321,"heroImage":11117,"ctaButton":344,"ctaLink":345},[301],{"data":11103,"content":11104,"nodeType":276},{},[11105,11111],{"data":11106,"content":11107,"nodeType":314},{},[11108],{"data":11109,"marks":11110,"value":313,"nodeType":83},{},[],{"data":11112,"content":11113,"nodeType":168},{},[11114],{"data":11115,"marks":11116,"value":175,"nodeType":83},{},[],{"metadata":11118,"sys":11121,"fields":11126},{"tags":11119,"concepts":11120},[],[],{"space":11122,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11124,"publishedVersion":24,"revision":45,"locale":29},{"sys":11123},{"type":12,"linkType":13,"id":14},{"sys":11125},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11127},{"url":336,"details":11128,"fileName":342,"contentType":343},{"size":338,"image":11129},{"width":340,"height":341},{"sys":11131,"fields":11134},{"id":11132,"createdAt":11133},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":11135,"slug":11136,"articleIntro":11135,"category":11137},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[11138],{"metadata":11139,"sys":11142,"fields":11149},{"tags":11140,"concepts":11141},[],[],{"space":11143,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11145,"publishedVersion":292,"revision":24,"contentType":11147,"locale":29},{"sys":11144},{"type":12,"linkType":13,"id":14},{"sys":11146},{"id":21,"type":12,"linkType":22},{"sys":11148},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11150,"metaTitle":302,"metaDescription":303,"mainTitle":11151,"subtitle":321,"heroImage":11166,"ctaButton":344,"ctaLink":345},[301],{"data":11152,"content":11153,"nodeType":276},{},[11154,11160],{"data":11155,"content":11156,"nodeType":314},{},[11157],{"data":11158,"marks":11159,"value":313,"nodeType":83},{},[],{"data":11161,"content":11162,"nodeType":168},{},[11163],{"data":11164,"marks":11165,"value":175,"nodeType":83},{},[],{"metadata":11167,"sys":11170,"fields":11175},{"tags":11168,"concepts":11169},[],[],{"space":11171,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11173,"publishedVersion":24,"revision":45,"locale":29},{"sys":11172},{"type":12,"linkType":13,"id":14},{"sys":11174},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11176},{"url":336,"details":11177,"fileName":342,"contentType":343},{"size":338,"image":11178},{"width":340,"height":341},{"sys":11180,"fields":11183},{"id":11181,"createdAt":11182},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":11184,"slug":11185,"articleIntro":11184,"category":11186},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[11187],{"metadata":11188,"sys":11191,"fields":11198},{"tags":11189,"concepts":11190},[],[],{"space":11192,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11194,"publishedVersion":292,"revision":24,"contentType":11196,"locale":29},{"sys":11193},{"type":12,"linkType":13,"id":14},{"sys":11195},{"id":21,"type":12,"linkType":22},{"sys":11197},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11199,"metaTitle":302,"metaDescription":303,"mainTitle":11200,"subtitle":321,"heroImage":11215,"ctaButton":344,"ctaLink":345},[301],{"data":11201,"content":11202,"nodeType":276},{},[11203,11209],{"data":11204,"content":11205,"nodeType":314},{},[11206],{"data":11207,"marks":11208,"value":313,"nodeType":83},{},[],{"data":11210,"content":11211,"nodeType":168},{},[11212],{"data":11213,"marks":11214,"value":175,"nodeType":83},{},[],{"metadata":11216,"sys":11219,"fields":11224},{"tags":11217,"concepts":11218},[],[],{"space":11220,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11222,"publishedVersion":24,"revision":45,"locale":29},{"sys":11221},{"type":12,"linkType":13,"id":14},{"sys":11223},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11225},{"url":336,"details":11226,"fileName":342,"contentType":343},{"size":338,"image":11227},{"width":340,"height":341},{"sys":11229,"fields":11232},{"id":11230,"createdAt":11231},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":11233,"slug":11234,"articleIntro":11233,"category":11235},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[11236],{"metadata":11237,"sys":11240,"fields":11247},{"tags":11238,"concepts":11239},[],[],{"space":11241,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11243,"publishedVersion":292,"revision":24,"contentType":11245,"locale":29},{"sys":11242},{"type":12,"linkType":13,"id":14},{"sys":11244},{"id":21,"type":12,"linkType":22},{"sys":11246},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11248,"metaTitle":302,"metaDescription":303,"mainTitle":11249,"subtitle":321,"heroImage":11264,"ctaButton":344,"ctaLink":345},[301],{"data":11250,"content":11251,"nodeType":276},{},[11252,11258],{"data":11253,"content":11254,"nodeType":314},{},[11255],{"data":11256,"marks":11257,"value":313,"nodeType":83},{},[],{"data":11259,"content":11260,"nodeType":168},{},[11261],{"data":11262,"marks":11263,"value":175,"nodeType":83},{},[],{"metadata":11265,"sys":11268,"fields":11273},{"tags":11266,"concepts":11267},[],[],{"space":11269,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11271,"publishedVersion":24,"revision":45,"locale":29},{"sys":11270},{"type":12,"linkType":13,"id":14},{"sys":11272},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11274},{"url":336,"details":11275,"fileName":342,"contentType":343},{"size":338,"image":11276},{"width":340,"height":341},{"sys":11278,"fields":11281},{"id":11279,"createdAt":11280},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":11282,"slug":11283,"articleIntro":11282,"category":11284},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[11285],{"metadata":11286,"sys":11289,"fields":11296},{"tags":11287,"concepts":11288},[],[],{"space":11290,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11292,"publishedVersion":292,"revision":24,"contentType":11294,"locale":29},{"sys":11291},{"type":12,"linkType":13,"id":14},{"sys":11293},{"id":21,"type":12,"linkType":22},{"sys":11295},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11297,"metaTitle":302,"metaDescription":303,"mainTitle":11298,"subtitle":321,"heroImage":11313,"ctaButton":344,"ctaLink":345},[301],{"data":11299,"content":11300,"nodeType":276},{},[11301,11307],{"data":11302,"content":11303,"nodeType":314},{},[11304],{"data":11305,"marks":11306,"value":313,"nodeType":83},{},[],{"data":11308,"content":11309,"nodeType":168},{},[11310],{"data":11311,"marks":11312,"value":175,"nodeType":83},{},[],{"metadata":11314,"sys":11317,"fields":11322},{"tags":11315,"concepts":11316},[],[],{"space":11318,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11320,"publishedVersion":24,"revision":45,"locale":29},{"sys":11319},{"type":12,"linkType":13,"id":14},{"sys":11321},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11323},{"url":336,"details":11324,"fileName":342,"contentType":343},{"size":338,"image":11325},{"width":340,"height":341},{"sys":11327,"fields":11330},{"id":11328,"createdAt":11329},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":11331,"slug":11332,"articleIntro":11331,"category":11333},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[11334],{"metadata":11335,"sys":11338,"fields":11345},{"tags":11336,"concepts":11337},[],[],{"space":11339,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11341,"publishedVersion":292,"revision":24,"contentType":11343,"locale":29},{"sys":11340},{"type":12,"linkType":13,"id":14},{"sys":11342},{"id":21,"type":12,"linkType":22},{"sys":11344},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11346,"metaTitle":302,"metaDescription":303,"mainTitle":11347,"subtitle":321,"heroImage":11362,"ctaButton":344,"ctaLink":345},[301],{"data":11348,"content":11349,"nodeType":276},{},[11350,11356],{"data":11351,"content":11352,"nodeType":314},{},[11353],{"data":11354,"marks":11355,"value":313,"nodeType":83},{},[],{"data":11357,"content":11358,"nodeType":168},{},[11359],{"data":11360,"marks":11361,"value":175,"nodeType":83},{},[],{"metadata":11363,"sys":11366,"fields":11371},{"tags":11364,"concepts":11365},[],[],{"space":11367,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11369,"publishedVersion":24,"revision":45,"locale":29},{"sys":11368},{"type":12,"linkType":13,"id":14},{"sys":11370},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11372},{"url":336,"details":11373,"fileName":342,"contentType":343},{"size":338,"image":11374},{"width":340,"height":341},{"sys":11376,"fields":11379},{"id":11377,"createdAt":11378},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":11380,"slug":11381,"articleIntro":11380,"category":11382},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[11383],{"metadata":11384,"sys":11387,"fields":11394},{"tags":11385,"concepts":11386},[],[],{"space":11388,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11390,"publishedVersion":292,"revision":24,"contentType":11392,"locale":29},{"sys":11389},{"type":12,"linkType":13,"id":14},{"sys":11391},{"id":21,"type":12,"linkType":22},{"sys":11393},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11395,"metaTitle":302,"metaDescription":303,"mainTitle":11396,"subtitle":321,"heroImage":11411,"ctaButton":344,"ctaLink":345},[301],{"data":11397,"content":11398,"nodeType":276},{},[11399,11405],{"data":11400,"content":11401,"nodeType":314},{},[11402],{"data":11403,"marks":11404,"value":313,"nodeType":83},{},[],{"data":11406,"content":11407,"nodeType":168},{},[11408],{"data":11409,"marks":11410,"value":175,"nodeType":83},{},[],{"metadata":11412,"sys":11415,"fields":11420},{"tags":11413,"concepts":11414},[],[],{"space":11416,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11418,"publishedVersion":24,"revision":45,"locale":29},{"sys":11417},{"type":12,"linkType":13,"id":14},{"sys":11419},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11421},{"url":336,"details":11422,"fileName":342,"contentType":343},{"size":338,"image":11423},{"width":340,"height":341},{"sys":11425,"fields":11428},{"id":11426,"createdAt":11427},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":11429,"slug":11430,"articleIntro":11429,"category":11431},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[11432],{"metadata":11433,"sys":11436,"fields":11443},{"tags":11434,"concepts":11435},[],[],{"space":11437,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11439,"publishedVersion":292,"revision":24,"contentType":11441,"locale":29},{"sys":11438},{"type":12,"linkType":13,"id":14},{"sys":11440},{"id":21,"type":12,"linkType":22},{"sys":11442},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11444,"metaTitle":302,"metaDescription":303,"mainTitle":11445,"subtitle":321,"heroImage":11460,"ctaButton":344,"ctaLink":345},[301],{"data":11446,"content":11447,"nodeType":276},{},[11448,11454],{"data":11449,"content":11450,"nodeType":314},{},[11451],{"data":11452,"marks":11453,"value":313,"nodeType":83},{},[],{"data":11455,"content":11456,"nodeType":168},{},[11457],{"data":11458,"marks":11459,"value":175,"nodeType":83},{},[],{"metadata":11461,"sys":11464,"fields":11469},{"tags":11462,"concepts":11463},[],[],{"space":11465,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11467,"publishedVersion":24,"revision":45,"locale":29},{"sys":11466},{"type":12,"linkType":13,"id":14},{"sys":11468},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11470},{"url":336,"details":11471,"fileName":342,"contentType":343},{"size":338,"image":11472},{"width":340,"height":341},{"sys":11474,"fields":11477},{"id":11475,"createdAt":11476},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":11478,"slug":11479,"articleIntro":11478,"category":11480},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[11481],{"metadata":11482,"sys":11485,"fields":11492},{"tags":11483,"concepts":11484},[],[],{"space":11486,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11488,"publishedVersion":292,"revision":24,"contentType":11490,"locale":29},{"sys":11487},{"type":12,"linkType":13,"id":14},{"sys":11489},{"id":21,"type":12,"linkType":22},{"sys":11491},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11493,"metaTitle":302,"metaDescription":303,"mainTitle":11494,"subtitle":321,"heroImage":11509,"ctaButton":344,"ctaLink":345},[301],{"data":11495,"content":11496,"nodeType":276},{},[11497,11503],{"data":11498,"content":11499,"nodeType":314},{},[11500],{"data":11501,"marks":11502,"value":313,"nodeType":83},{},[],{"data":11504,"content":11505,"nodeType":168},{},[11506],{"data":11507,"marks":11508,"value":175,"nodeType":83},{},[],{"metadata":11510,"sys":11513,"fields":11518},{"tags":11511,"concepts":11512},[],[],{"space":11514,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11516,"publishedVersion":24,"revision":45,"locale":29},{"sys":11515},{"type":12,"linkType":13,"id":14},{"sys":11517},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11519},{"url":336,"details":11520,"fileName":342,"contentType":343},{"size":338,"image":11521},{"width":340,"height":341},{"sys":11523,"fields":11526},{"id":11524,"createdAt":11525},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":11527,"slug":11528,"articleIntro":11527,"category":11529},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[11530],{"metadata":11531,"sys":11534,"fields":11541},{"tags":11532,"concepts":11533},[],[],{"space":11535,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11537,"publishedVersion":292,"revision":24,"contentType":11539,"locale":29},{"sys":11536},{"type":12,"linkType":13,"id":14},{"sys":11538},{"id":21,"type":12,"linkType":22},{"sys":11540},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11542,"metaTitle":302,"metaDescription":303,"mainTitle":11543,"subtitle":321,"heroImage":11558,"ctaButton":344,"ctaLink":345},[301],{"data":11544,"content":11545,"nodeType":276},{},[11546,11552],{"data":11547,"content":11548,"nodeType":314},{},[11549],{"data":11550,"marks":11551,"value":313,"nodeType":83},{},[],{"data":11553,"content":11554,"nodeType":168},{},[11555],{"data":11556,"marks":11557,"value":175,"nodeType":83},{},[],{"metadata":11559,"sys":11562,"fields":11567},{"tags":11560,"concepts":11561},[],[],{"space":11563,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11565,"publishedVersion":24,"revision":45,"locale":29},{"sys":11564},{"type":12,"linkType":13,"id":14},{"sys":11566},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11568},{"url":336,"details":11569,"fileName":342,"contentType":343},{"size":338,"image":11570},{"width":340,"height":341},{"sys":11572,"fields":11575},{"id":11573,"createdAt":11574},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":11576,"slug":11577,"articleIntro":11576,"category":11578},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[11579],{"metadata":11580,"sys":11583,"fields":11590},{"tags":11581,"concepts":11582},[],[],{"space":11584,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11586,"publishedVersion":292,"revision":24,"contentType":11588,"locale":29},{"sys":11585},{"type":12,"linkType":13,"id":14},{"sys":11587},{"id":21,"type":12,"linkType":22},{"sys":11589},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11591,"metaTitle":302,"metaDescription":303,"mainTitle":11592,"subtitle":321,"heroImage":11607,"ctaButton":344,"ctaLink":345},[301],{"data":11593,"content":11594,"nodeType":276},{},[11595,11601],{"data":11596,"content":11597,"nodeType":314},{},[11598],{"data":11599,"marks":11600,"value":313,"nodeType":83},{},[],{"data":11602,"content":11603,"nodeType":168},{},[11604],{"data":11605,"marks":11606,"value":175,"nodeType":83},{},[],{"metadata":11608,"sys":11611,"fields":11616},{"tags":11609,"concepts":11610},[],[],{"space":11612,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11614,"publishedVersion":24,"revision":45,"locale":29},{"sys":11613},{"type":12,"linkType":13,"id":14},{"sys":11615},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11617},{"url":336,"details":11618,"fileName":342,"contentType":343},{"size":338,"image":11619},{"width":340,"height":341},{"sys":11621,"fields":11624},{"id":11622,"createdAt":11623},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":11625,"slug":11626,"articleIntro":11625,"category":11627},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[11628],{"metadata":11629,"sys":11632,"fields":11639},{"tags":11630,"concepts":11631},[],[],{"space":11633,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11635,"publishedVersion":292,"revision":24,"contentType":11637,"locale":29},{"sys":11634},{"type":12,"linkType":13,"id":14},{"sys":11636},{"id":21,"type":12,"linkType":22},{"sys":11638},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11640,"metaTitle":302,"metaDescription":303,"mainTitle":11641,"subtitle":321,"heroImage":11656,"ctaButton":344,"ctaLink":345},[301],{"data":11642,"content":11643,"nodeType":276},{},[11644,11650],{"data":11645,"content":11646,"nodeType":314},{},[11647],{"data":11648,"marks":11649,"value":313,"nodeType":83},{},[],{"data":11651,"content":11652,"nodeType":168},{},[11653],{"data":11654,"marks":11655,"value":175,"nodeType":83},{},[],{"metadata":11657,"sys":11660,"fields":11665},{"tags":11658,"concepts":11659},[],[],{"space":11661,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11663,"publishedVersion":24,"revision":45,"locale":29},{"sys":11662},{"type":12,"linkType":13,"id":14},{"sys":11664},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11666},{"url":336,"details":11667,"fileName":342,"contentType":343},{"size":338,"image":11668},{"width":340,"height":341},{"sys":11670,"fields":11673},{"id":11671,"createdAt":11672},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":11674,"slug":11675,"articleIntro":11674,"category":11676},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[11677],{"metadata":11678,"sys":11681,"fields":11688},{"tags":11679,"concepts":11680},[],[],{"space":11682,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11684,"publishedVersion":292,"revision":24,"contentType":11686,"locale":29},{"sys":11683},{"type":12,"linkType":13,"id":14},{"sys":11685},{"id":21,"type":12,"linkType":22},{"sys":11687},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11689,"metaTitle":302,"metaDescription":303,"mainTitle":11690,"subtitle":321,"heroImage":11705,"ctaButton":344,"ctaLink":345},[301],{"data":11691,"content":11692,"nodeType":276},{},[11693,11699],{"data":11694,"content":11695,"nodeType":314},{},[11696],{"data":11697,"marks":11698,"value":313,"nodeType":83},{},[],{"data":11700,"content":11701,"nodeType":168},{},[11702],{"data":11703,"marks":11704,"value":175,"nodeType":83},{},[],{"metadata":11706,"sys":11709,"fields":11714},{"tags":11707,"concepts":11708},[],[],{"space":11710,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11712,"publishedVersion":24,"revision":45,"locale":29},{"sys":11711},{"type":12,"linkType":13,"id":14},{"sys":11713},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11715},{"url":336,"details":11716,"fileName":342,"contentType":343},{"size":338,"image":11717},{"width":340,"height":341},{"sys":11719,"fields":11722},{"id":11720,"createdAt":11721},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":11723,"slug":11724,"articleIntro":11723,"category":11725},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[11726],{"metadata":11727,"sys":11730,"fields":11737},{"tags":11728,"concepts":11729},[],[],{"space":11731,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11733,"publishedVersion":292,"revision":24,"contentType":11735,"locale":29},{"sys":11732},{"type":12,"linkType":13,"id":14},{"sys":11734},{"id":21,"type":12,"linkType":22},{"sys":11736},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11738,"metaTitle":302,"metaDescription":303,"mainTitle":11739,"subtitle":321,"heroImage":11754,"ctaButton":344,"ctaLink":345},[301],{"data":11740,"content":11741,"nodeType":276},{},[11742,11748],{"data":11743,"content":11744,"nodeType":314},{},[11745],{"data":11746,"marks":11747,"value":313,"nodeType":83},{},[],{"data":11749,"content":11750,"nodeType":168},{},[11751],{"data":11752,"marks":11753,"value":175,"nodeType":83},{},[],{"metadata":11755,"sys":11758,"fields":11763},{"tags":11756,"concepts":11757},[],[],{"space":11759,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11761,"publishedVersion":24,"revision":45,"locale":29},{"sys":11760},{"type":12,"linkType":13,"id":14},{"sys":11762},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11764},{"url":336,"details":11765,"fileName":342,"contentType":343},{"size":338,"image":11766},{"width":340,"height":341},{"sys":11768,"fields":11771},{"id":11769,"createdAt":11770},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":11772,"slug":11773,"articleIntro":-1,"category":11774},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[11775],{"metadata":11776,"sys":11779,"fields":11786},{"tags":11777,"concepts":11778},[],[],{"space":11780,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11782,"publishedVersion":292,"revision":24,"contentType":11784,"locale":29},{"sys":11781},{"type":12,"linkType":13,"id":14},{"sys":11783},{"id":21,"type":12,"linkType":22},{"sys":11785},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11787,"metaTitle":302,"metaDescription":303,"mainTitle":11788,"subtitle":321,"heroImage":11803,"ctaButton":344,"ctaLink":345},[301],{"data":11789,"content":11790,"nodeType":276},{},[11791,11797],{"data":11792,"content":11793,"nodeType":314},{},[11794],{"data":11795,"marks":11796,"value":313,"nodeType":83},{},[],{"data":11798,"content":11799,"nodeType":168},{},[11800],{"data":11801,"marks":11802,"value":175,"nodeType":83},{},[],{"metadata":11804,"sys":11807,"fields":11812},{"tags":11805,"concepts":11806},[],[],{"space":11808,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11810,"publishedVersion":24,"revision":45,"locale":29},{"sys":11809},{"type":12,"linkType":13,"id":14},{"sys":11811},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11813},{"url":336,"details":11814,"fileName":342,"contentType":343},{"size":338,"image":11815},{"width":340,"height":341},{"sys":11817,"fields":11820},{"id":11818,"createdAt":11819},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":11821,"slug":11822,"articleIntro":11821,"category":11823},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[11824],{"metadata":11825,"sys":11828,"fields":11835},{"tags":11826,"concepts":11827},[],[],{"space":11829,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11831,"publishedVersion":292,"revision":24,"contentType":11833,"locale":29},{"sys":11830},{"type":12,"linkType":13,"id":14},{"sys":11832},{"id":21,"type":12,"linkType":22},{"sys":11834},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11836,"metaTitle":302,"metaDescription":303,"mainTitle":11837,"subtitle":321,"heroImage":11852,"ctaButton":344,"ctaLink":345},[301],{"data":11838,"content":11839,"nodeType":276},{},[11840,11846],{"data":11841,"content":11842,"nodeType":314},{},[11843],{"data":11844,"marks":11845,"value":313,"nodeType":83},{},[],{"data":11847,"content":11848,"nodeType":168},{},[11849],{"data":11850,"marks":11851,"value":175,"nodeType":83},{},[],{"metadata":11853,"sys":11856,"fields":11861},{"tags":11854,"concepts":11855},[],[],{"space":11857,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11859,"publishedVersion":24,"revision":45,"locale":29},{"sys":11858},{"type":12,"linkType":13,"id":14},{"sys":11860},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11862},{"url":336,"details":11863,"fileName":342,"contentType":343},{"size":338,"image":11864},{"width":340,"height":341},{"sys":11866,"fields":11869},{"id":11867,"createdAt":11868},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":11870,"slug":11871,"articleIntro":11870,"category":11872},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[11873],{"metadata":11874,"sys":11877,"fields":11884},{"tags":11875,"concepts":11876},[],[],{"space":11878,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11880,"publishedVersion":292,"revision":24,"contentType":11882,"locale":29},{"sys":11879},{"type":12,"linkType":13,"id":14},{"sys":11881},{"id":21,"type":12,"linkType":22},{"sys":11883},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11885,"metaTitle":302,"metaDescription":303,"mainTitle":11886,"subtitle":321,"heroImage":11901,"ctaButton":344,"ctaLink":345},[301],{"data":11887,"content":11888,"nodeType":276},{},[11889,11895],{"data":11890,"content":11891,"nodeType":314},{},[11892],{"data":11893,"marks":11894,"value":313,"nodeType":83},{},[],{"data":11896,"content":11897,"nodeType":168},{},[11898],{"data":11899,"marks":11900,"value":175,"nodeType":83},{},[],{"metadata":11902,"sys":11905,"fields":11910},{"tags":11903,"concepts":11904},[],[],{"space":11906,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11908,"publishedVersion":24,"revision":45,"locale":29},{"sys":11907},{"type":12,"linkType":13,"id":14},{"sys":11909},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11911},{"url":336,"details":11912,"fileName":342,"contentType":343},{"size":338,"image":11913},{"width":340,"height":341},{"sys":11915,"fields":11918},{"id":11916,"createdAt":11917},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":11919,"slug":11920,"articleIntro":-1,"category":11921},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[11922],{"metadata":11923,"sys":11926,"fields":11933},{"tags":11924,"concepts":11925},[],[],{"space":11927,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11929,"publishedVersion":292,"revision":24,"contentType":11931,"locale":29},{"sys":11928},{"type":12,"linkType":13,"id":14},{"sys":11930},{"id":21,"type":12,"linkType":22},{"sys":11932},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11934,"metaTitle":302,"metaDescription":303,"mainTitle":11935,"subtitle":321,"heroImage":11950,"ctaButton":344,"ctaLink":345},[301],{"data":11936,"content":11937,"nodeType":276},{},[11938,11944],{"data":11939,"content":11940,"nodeType":314},{},[11941],{"data":11942,"marks":11943,"value":313,"nodeType":83},{},[],{"data":11945,"content":11946,"nodeType":168},{},[11947],{"data":11948,"marks":11949,"value":175,"nodeType":83},{},[],{"metadata":11951,"sys":11954,"fields":11959},{"tags":11952,"concepts":11953},[],[],{"space":11955,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":11957,"publishedVersion":24,"revision":45,"locale":29},{"sys":11956},{"type":12,"linkType":13,"id":14},{"sys":11958},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":11960},{"url":336,"details":11961,"fileName":342,"contentType":343},{"size":338,"image":11962},{"width":340,"height":341},{"sys":11964,"fields":11967},{"id":11965,"createdAt":11966},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":11968,"slug":11969,"articleIntro":11968,"category":11970},"Compte 6237 - Publications","compte-6237-publications",[11971],{"metadata":11972,"sys":11975,"fields":11982},{"tags":11973,"concepts":11974},[],[],{"space":11976,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":11978,"publishedVersion":292,"revision":24,"contentType":11980,"locale":29},{"sys":11977},{"type":12,"linkType":13,"id":14},{"sys":11979},{"id":21,"type":12,"linkType":22},{"sys":11981},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":11983,"metaTitle":302,"metaDescription":303,"mainTitle":11984,"subtitle":321,"heroImage":11999,"ctaButton":344,"ctaLink":345},[301],{"data":11985,"content":11986,"nodeType":276},{},[11987,11993],{"data":11988,"content":11989,"nodeType":314},{},[11990],{"data":11991,"marks":11992,"value":313,"nodeType":83},{},[],{"data":11994,"content":11995,"nodeType":168},{},[11996],{"data":11997,"marks":11998,"value":175,"nodeType":83},{},[],{"metadata":12000,"sys":12003,"fields":12008},{"tags":12001,"concepts":12002},[],[],{"space":12004,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12006,"publishedVersion":24,"revision":45,"locale":29},{"sys":12005},{"type":12,"linkType":13,"id":14},{"sys":12007},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12009},{"url":336,"details":12010,"fileName":342,"contentType":343},{"size":338,"image":12011},{"width":340,"height":341},{"sys":12013,"fields":12016},{"id":12014,"createdAt":12015},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":12017,"slug":12018,"articleIntro":-1,"category":12019},"Compte 705 - Études","compte-705-etudes",[12020],{"metadata":12021,"sys":12024,"fields":12031},{"tags":12022,"concepts":12023},[],[],{"space":12025,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12027,"publishedVersion":292,"revision":24,"contentType":12029,"locale":29},{"sys":12026},{"type":12,"linkType":13,"id":14},{"sys":12028},{"id":21,"type":12,"linkType":22},{"sys":12030},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12032,"metaTitle":302,"metaDescription":303,"mainTitle":12033,"subtitle":321,"heroImage":12048,"ctaButton":344,"ctaLink":345},[301],{"data":12034,"content":12035,"nodeType":276},{},[12036,12042],{"data":12037,"content":12038,"nodeType":314},{},[12039],{"data":12040,"marks":12041,"value":313,"nodeType":83},{},[],{"data":12043,"content":12044,"nodeType":168},{},[12045],{"data":12046,"marks":12047,"value":175,"nodeType":83},{},[],{"metadata":12049,"sys":12052,"fields":12057},{"tags":12050,"concepts":12051},[],[],{"space":12053,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12055,"publishedVersion":24,"revision":45,"locale":29},{"sys":12054},{"type":12,"linkType":13,"id":14},{"sys":12056},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12058},{"url":336,"details":12059,"fileName":342,"contentType":343},{"size":338,"image":12060},{"width":340,"height":341},{"sys":12062,"fields":12065},{"id":12063,"createdAt":12064},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":12066,"slug":12067,"articleIntro":12066,"category":12068},"6335 - Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage","compte-6335-versements-liberatoires-ouvrant-droit-a-l-exoneration-de-la-taxe-d-apprentissage",[12069],{"metadata":12070,"sys":12073,"fields":12080},{"tags":12071,"concepts":12072},[],[],{"space":12074,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12076,"publishedVersion":292,"revision":24,"contentType":12078,"locale":29},{"sys":12075},{"type":12,"linkType":13,"id":14},{"sys":12077},{"id":21,"type":12,"linkType":22},{"sys":12079},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12081,"metaTitle":302,"metaDescription":303,"mainTitle":12082,"subtitle":321,"heroImage":12097,"ctaButton":344,"ctaLink":345},[301],{"data":12083,"content":12084,"nodeType":276},{},[12085,12091],{"data":12086,"content":12087,"nodeType":314},{},[12088],{"data":12089,"marks":12090,"value":313,"nodeType":83},{},[],{"data":12092,"content":12093,"nodeType":168},{},[12094],{"data":12095,"marks":12096,"value":175,"nodeType":83},{},[],{"metadata":12098,"sys":12101,"fields":12106},{"tags":12099,"concepts":12100},[],[],{"space":12102,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12104,"publishedVersion":24,"revision":45,"locale":29},{"sys":12103},{"type":12,"linkType":13,"id":14},{"sys":12105},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12107},{"url":336,"details":12108,"fileName":342,"contentType":343},{"size":338,"image":12109},{"width":340,"height":341},{"sys":12111,"fields":12114},{"id":12112,"createdAt":12113},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":12115,"slug":12116,"articleIntro":12115,"category":12117},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[12118],{"metadata":12119,"sys":12122,"fields":12129},{"tags":12120,"concepts":12121},[],[],{"space":12123,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12125,"publishedVersion":292,"revision":24,"contentType":12127,"locale":29},{"sys":12124},{"type":12,"linkType":13,"id":14},{"sys":12126},{"id":21,"type":12,"linkType":22},{"sys":12128},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12130,"metaTitle":302,"metaDescription":303,"mainTitle":12131,"subtitle":321,"heroImage":12146,"ctaButton":344,"ctaLink":345},[301],{"data":12132,"content":12133,"nodeType":276},{},[12134,12140],{"data":12135,"content":12136,"nodeType":314},{},[12137],{"data":12138,"marks":12139,"value":313,"nodeType":83},{},[],{"data":12141,"content":12142,"nodeType":168},{},[12143],{"data":12144,"marks":12145,"value":175,"nodeType":83},{},[],{"metadata":12147,"sys":12150,"fields":12155},{"tags":12148,"concepts":12149},[],[],{"space":12151,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12153,"publishedVersion":24,"revision":45,"locale":29},{"sys":12152},{"type":12,"linkType":13,"id":14},{"sys":12154},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12156},{"url":336,"details":12157,"fileName":342,"contentType":343},{"size":338,"image":12158},{"width":340,"height":341},{"sys":12160,"fields":12163},{"id":12161,"createdAt":12162},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":12164,"slug":12165,"articleIntro":-1,"category":12166},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[12167],{"metadata":12168,"sys":12171,"fields":12178},{"tags":12169,"concepts":12170},[],[],{"space":12172,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12174,"publishedVersion":292,"revision":24,"contentType":12176,"locale":29},{"sys":12173},{"type":12,"linkType":13,"id":14},{"sys":12175},{"id":21,"type":12,"linkType":22},{"sys":12177},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12179,"metaTitle":302,"metaDescription":303,"mainTitle":12180,"subtitle":321,"heroImage":12195,"ctaButton":344,"ctaLink":345},[301],{"data":12181,"content":12182,"nodeType":276},{},[12183,12189],{"data":12184,"content":12185,"nodeType":314},{},[12186],{"data":12187,"marks":12188,"value":313,"nodeType":83},{},[],{"data":12190,"content":12191,"nodeType":168},{},[12192],{"data":12193,"marks":12194,"value":175,"nodeType":83},{},[],{"metadata":12196,"sys":12199,"fields":12204},{"tags":12197,"concepts":12198},[],[],{"space":12200,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12202,"publishedVersion":24,"revision":45,"locale":29},{"sys":12201},{"type":12,"linkType":13,"id":14},{"sys":12203},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12205},{"url":336,"details":12206,"fileName":342,"contentType":343},{"size":338,"image":12207},{"width":340,"height":341},{"sys":12209,"fields":12212},{"id":12210,"createdAt":12211},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":12213,"slug":12214,"articleIntro":12213,"category":12215},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[12216],{"metadata":12217,"sys":12220,"fields":12227},{"tags":12218,"concepts":12219},[],[],{"space":12221,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12223,"publishedVersion":292,"revision":24,"contentType":12225,"locale":29},{"sys":12222},{"type":12,"linkType":13,"id":14},{"sys":12224},{"id":21,"type":12,"linkType":22},{"sys":12226},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12228,"metaTitle":302,"metaDescription":303,"mainTitle":12229,"subtitle":321,"heroImage":12244,"ctaButton":344,"ctaLink":345},[301],{"data":12230,"content":12231,"nodeType":276},{},[12232,12238],{"data":12233,"content":12234,"nodeType":314},{},[12235],{"data":12236,"marks":12237,"value":313,"nodeType":83},{},[],{"data":12239,"content":12240,"nodeType":168},{},[12241],{"data":12242,"marks":12243,"value":175,"nodeType":83},{},[],{"metadata":12245,"sys":12248,"fields":12253},{"tags":12246,"concepts":12247},[],[],{"space":12249,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12251,"publishedVersion":24,"revision":45,"locale":29},{"sys":12250},{"type":12,"linkType":13,"id":14},{"sys":12252},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12254},{"url":336,"details":12255,"fileName":342,"contentType":343},{"size":338,"image":12256},{"width":340,"height":341},{"sys":12258,"fields":12261},{"id":12259,"createdAt":12260},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":12262,"slug":12263,"articleIntro":12262,"category":12264},"2313 - Constructions","compte-2313-constructions",[12265],{"metadata":12266,"sys":12269,"fields":12276},{"tags":12267,"concepts":12268},[],[],{"space":12270,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12272,"publishedVersion":292,"revision":24,"contentType":12274,"locale":29},{"sys":12271},{"type":12,"linkType":13,"id":14},{"sys":12273},{"id":21,"type":12,"linkType":22},{"sys":12275},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12277,"metaTitle":302,"metaDescription":303,"mainTitle":12278,"subtitle":321,"heroImage":12293,"ctaButton":344,"ctaLink":345},[301],{"data":12279,"content":12280,"nodeType":276},{},[12281,12287],{"data":12282,"content":12283,"nodeType":314},{},[12284],{"data":12285,"marks":12286,"value":313,"nodeType":83},{},[],{"data":12288,"content":12289,"nodeType":168},{},[12290],{"data":12291,"marks":12292,"value":175,"nodeType":83},{},[],{"metadata":12294,"sys":12297,"fields":12302},{"tags":12295,"concepts":12296},[],[],{"space":12298,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12300,"publishedVersion":24,"revision":45,"locale":29},{"sys":12299},{"type":12,"linkType":13,"id":14},{"sys":12301},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12303},{"url":336,"details":12304,"fileName":342,"contentType":343},{"size":338,"image":12305},{"width":340,"height":341},{"sys":12307,"fields":12310},{"id":12308,"createdAt":12309},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":12311,"slug":12312,"articleIntro":-1,"category":12313},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[12314],{"metadata":12315,"sys":12318,"fields":12325},{"tags":12316,"concepts":12317},[],[],{"space":12319,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12321,"publishedVersion":292,"revision":24,"contentType":12323,"locale":29},{"sys":12320},{"type":12,"linkType":13,"id":14},{"sys":12322},{"id":21,"type":12,"linkType":22},{"sys":12324},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12326,"metaTitle":302,"metaDescription":303,"mainTitle":12327,"subtitle":321,"heroImage":12342,"ctaButton":344,"ctaLink":345},[301],{"data":12328,"content":12329,"nodeType":276},{},[12330,12336],{"data":12331,"content":12332,"nodeType":314},{},[12333],{"data":12334,"marks":12335,"value":313,"nodeType":83},{},[],{"data":12337,"content":12338,"nodeType":168},{},[12339],{"data":12340,"marks":12341,"value":175,"nodeType":83},{},[],{"metadata":12343,"sys":12346,"fields":12351},{"tags":12344,"concepts":12345},[],[],{"space":12347,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12349,"publishedVersion":24,"revision":45,"locale":29},{"sys":12348},{"type":12,"linkType":13,"id":14},{"sys":12350},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12352},{"url":336,"details":12353,"fileName":342,"contentType":343},{"size":338,"image":12354},{"width":340,"height":341},{"sys":12356,"fields":12359},{"id":12357,"createdAt":12358},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":12360,"slug":12361,"articleIntro":12360,"category":12362},"2768 - Intérêts courus","compte-2768-interets-courus",[12363],{"metadata":12364,"sys":12367,"fields":12374},{"tags":12365,"concepts":12366},[],[],{"space":12368,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12370,"publishedVersion":292,"revision":24,"contentType":12372,"locale":29},{"sys":12369},{"type":12,"linkType":13,"id":14},{"sys":12371},{"id":21,"type":12,"linkType":22},{"sys":12373},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12375,"metaTitle":302,"metaDescription":303,"mainTitle":12376,"subtitle":321,"heroImage":12391,"ctaButton":344,"ctaLink":345},[301],{"data":12377,"content":12378,"nodeType":276},{},[12379,12385],{"data":12380,"content":12381,"nodeType":314},{},[12382],{"data":12383,"marks":12384,"value":313,"nodeType":83},{},[],{"data":12386,"content":12387,"nodeType":168},{},[12388],{"data":12389,"marks":12390,"value":175,"nodeType":83},{},[],{"metadata":12392,"sys":12395,"fields":12400},{"tags":12393,"concepts":12394},[],[],{"space":12396,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12398,"publishedVersion":24,"revision":45,"locale":29},{"sys":12397},{"type":12,"linkType":13,"id":14},{"sys":12399},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12401},{"url":336,"details":12402,"fileName":342,"contentType":343},{"size":338,"image":12403},{"width":340,"height":341},{"sys":12405,"fields":12408},{"id":12406,"createdAt":12407},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":12409,"slug":12410,"articleIntro":12409,"category":12411},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[12412],{"metadata":12413,"sys":12416,"fields":12423},{"tags":12414,"concepts":12415},[],[],{"space":12417,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12419,"publishedVersion":292,"revision":24,"contentType":12421,"locale":29},{"sys":12418},{"type":12,"linkType":13,"id":14},{"sys":12420},{"id":21,"type":12,"linkType":22},{"sys":12422},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12424,"metaTitle":302,"metaDescription":303,"mainTitle":12425,"subtitle":321,"heroImage":12440,"ctaButton":344,"ctaLink":345},[301],{"data":12426,"content":12427,"nodeType":276},{},[12428,12434],{"data":12429,"content":12430,"nodeType":314},{},[12431],{"data":12432,"marks":12433,"value":313,"nodeType":83},{},[],{"data":12435,"content":12436,"nodeType":168},{},[12437],{"data":12438,"marks":12439,"value":175,"nodeType":83},{},[],{"metadata":12441,"sys":12444,"fields":12449},{"tags":12442,"concepts":12443},[],[],{"space":12445,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12447,"publishedVersion":24,"revision":45,"locale":29},{"sys":12446},{"type":12,"linkType":13,"id":14},{"sys":12448},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12450},{"url":336,"details":12451,"fileName":342,"contentType":343},{"size":338,"image":12452},{"width":340,"height":341},{"sys":12454,"fields":12457},{"id":12455,"createdAt":12456},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":12458,"slug":12459,"articleIntro":-1,"category":12460},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[12461],{"metadata":12462,"sys":12465,"fields":12472},{"tags":12463,"concepts":12464},[],[],{"space":12466,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12468,"publishedVersion":292,"revision":24,"contentType":12470,"locale":29},{"sys":12467},{"type":12,"linkType":13,"id":14},{"sys":12469},{"id":21,"type":12,"linkType":22},{"sys":12471},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12473,"metaTitle":302,"metaDescription":303,"mainTitle":12474,"subtitle":321,"heroImage":12489,"ctaButton":344,"ctaLink":345},[301],{"data":12475,"content":12476,"nodeType":276},{},[12477,12483],{"data":12478,"content":12479,"nodeType":314},{},[12480],{"data":12481,"marks":12482,"value":313,"nodeType":83},{},[],{"data":12484,"content":12485,"nodeType":168},{},[12486],{"data":12487,"marks":12488,"value":175,"nodeType":83},{},[],{"metadata":12490,"sys":12493,"fields":12498},{"tags":12491,"concepts":12492},[],[],{"space":12494,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12496,"publishedVersion":24,"revision":45,"locale":29},{"sys":12495},{"type":12,"linkType":13,"id":14},{"sys":12497},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12499},{"url":336,"details":12500,"fileName":342,"contentType":343},{"size":338,"image":12501},{"width":340,"height":341},{"sys":12503,"fields":12506},{"id":12504,"createdAt":12505},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":12507,"slug":12508,"articleIntro":-1,"category":12509},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[12510],{"metadata":12511,"sys":12514,"fields":12521},{"tags":12512,"concepts":12513},[],[],{"space":12515,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12517,"publishedVersion":292,"revision":24,"contentType":12519,"locale":29},{"sys":12516},{"type":12,"linkType":13,"id":14},{"sys":12518},{"id":21,"type":12,"linkType":22},{"sys":12520},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12522,"metaTitle":302,"metaDescription":303,"mainTitle":12523,"subtitle":321,"heroImage":12538,"ctaButton":344,"ctaLink":345},[301],{"data":12524,"content":12525,"nodeType":276},{},[12526,12532],{"data":12527,"content":12528,"nodeType":314},{},[12529],{"data":12530,"marks":12531,"value":313,"nodeType":83},{},[],{"data":12533,"content":12534,"nodeType":168},{},[12535],{"data":12536,"marks":12537,"value":175,"nodeType":83},{},[],{"metadata":12539,"sys":12542,"fields":12547},{"tags":12540,"concepts":12541},[],[],{"space":12543,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12545,"publishedVersion":24,"revision":45,"locale":29},{"sys":12544},{"type":12,"linkType":13,"id":14},{"sys":12546},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12548},{"url":336,"details":12549,"fileName":342,"contentType":343},{"size":338,"image":12550},{"width":340,"height":341},{"sys":12552,"fields":12555},{"id":12553,"createdAt":12554},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":12556,"slug":12557,"articleIntro":12556,"category":12558},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[12559],{"metadata":12560,"sys":12563,"fields":12570},{"tags":12561,"concepts":12562},[],[],{"space":12564,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12566,"publishedVersion":292,"revision":24,"contentType":12568,"locale":29},{"sys":12565},{"type":12,"linkType":13,"id":14},{"sys":12567},{"id":21,"type":12,"linkType":22},{"sys":12569},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12571,"metaTitle":302,"metaDescription":303,"mainTitle":12572,"subtitle":321,"heroImage":12587,"ctaButton":344,"ctaLink":345},[301],{"data":12573,"content":12574,"nodeType":276},{},[12575,12581],{"data":12576,"content":12577,"nodeType":314},{},[12578],{"data":12579,"marks":12580,"value":313,"nodeType":83},{},[],{"data":12582,"content":12583,"nodeType":168},{},[12584],{"data":12585,"marks":12586,"value":175,"nodeType":83},{},[],{"metadata":12588,"sys":12591,"fields":12596},{"tags":12589,"concepts":12590},[],[],{"space":12592,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12594,"publishedVersion":24,"revision":45,"locale":29},{"sys":12593},{"type":12,"linkType":13,"id":14},{"sys":12595},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12597},{"url":336,"details":12598,"fileName":342,"contentType":343},{"size":338,"image":12599},{"width":340,"height":341},{"sys":12601,"fields":12604},{"id":12602,"createdAt":12603},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":12605,"slug":12606,"articleIntro":12605,"category":12607},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[12608],{"metadata":12609,"sys":12612,"fields":12619},{"tags":12610,"concepts":12611},[],[],{"space":12613,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12615,"publishedVersion":292,"revision":24,"contentType":12617,"locale":29},{"sys":12614},{"type":12,"linkType":13,"id":14},{"sys":12616},{"id":21,"type":12,"linkType":22},{"sys":12618},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12620,"metaTitle":302,"metaDescription":303,"mainTitle":12621,"subtitle":321,"heroImage":12636,"ctaButton":344,"ctaLink":345},[301],{"data":12622,"content":12623,"nodeType":276},{},[12624,12630],{"data":12625,"content":12626,"nodeType":314},{},[12627],{"data":12628,"marks":12629,"value":313,"nodeType":83},{},[],{"data":12631,"content":12632,"nodeType":168},{},[12633],{"data":12634,"marks":12635,"value":175,"nodeType":83},{},[],{"metadata":12637,"sys":12640,"fields":12645},{"tags":12638,"concepts":12639},[],[],{"space":12641,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12643,"publishedVersion":24,"revision":45,"locale":29},{"sys":12642},{"type":12,"linkType":13,"id":14},{"sys":12644},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12646},{"url":336,"details":12647,"fileName":342,"contentType":343},{"size":338,"image":12648},{"width":340,"height":341},{"sys":12650,"fields":12653},{"id":12651,"createdAt":12652},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":12654,"slug":12655,"articleIntro":-1,"category":12656},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[12657],{"metadata":12658,"sys":12661,"fields":12668},{"tags":12659,"concepts":12660},[],[],{"space":12662,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12664,"publishedVersion":292,"revision":24,"contentType":12666,"locale":29},{"sys":12663},{"type":12,"linkType":13,"id":14},{"sys":12665},{"id":21,"type":12,"linkType":22},{"sys":12667},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12669,"metaTitle":302,"metaDescription":303,"mainTitle":12670,"subtitle":321,"heroImage":12685,"ctaButton":344,"ctaLink":345},[301],{"data":12671,"content":12672,"nodeType":276},{},[12673,12679],{"data":12674,"content":12675,"nodeType":314},{},[12676],{"data":12677,"marks":12678,"value":313,"nodeType":83},{},[],{"data":12680,"content":12681,"nodeType":168},{},[12682],{"data":12683,"marks":12684,"value":175,"nodeType":83},{},[],{"metadata":12686,"sys":12689,"fields":12694},{"tags":12687,"concepts":12688},[],[],{"space":12690,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12692,"publishedVersion":24,"revision":45,"locale":29},{"sys":12691},{"type":12,"linkType":13,"id":14},{"sys":12693},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12695},{"url":336,"details":12696,"fileName":342,"contentType":343},{"size":338,"image":12697},{"width":340,"height":341},{"sys":12699,"fields":12702},{"id":12700,"createdAt":12701},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":12703,"slug":12704,"articleIntro":-1,"category":12705},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[12706],{"metadata":12707,"sys":12710,"fields":12717},{"tags":12708,"concepts":12709},[],[],{"space":12711,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12713,"publishedVersion":292,"revision":24,"contentType":12715,"locale":29},{"sys":12712},{"type":12,"linkType":13,"id":14},{"sys":12714},{"id":21,"type":12,"linkType":22},{"sys":12716},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12718,"metaTitle":302,"metaDescription":303,"mainTitle":12719,"subtitle":321,"heroImage":12734,"ctaButton":344,"ctaLink":345},[301],{"data":12720,"content":12721,"nodeType":276},{},[12722,12728],{"data":12723,"content":12724,"nodeType":314},{},[12725],{"data":12726,"marks":12727,"value":313,"nodeType":83},{},[],{"data":12729,"content":12730,"nodeType":168},{},[12731],{"data":12732,"marks":12733,"value":175,"nodeType":83},{},[],{"metadata":12735,"sys":12738,"fields":12743},{"tags":12736,"concepts":12737},[],[],{"space":12739,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12741,"publishedVersion":24,"revision":45,"locale":29},{"sys":12740},{"type":12,"linkType":13,"id":14},{"sys":12742},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12744},{"url":336,"details":12745,"fileName":342,"contentType":343},{"size":338,"image":12746},{"width":340,"height":341},{"sys":12748,"fields":12751},{"id":12749,"createdAt":12750},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":12752,"slug":12753,"articleIntro":-1,"category":12754},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[12755],{"metadata":12756,"sys":12759,"fields":12766},{"tags":12757,"concepts":12758},[],[],{"space":12760,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12762,"publishedVersion":292,"revision":24,"contentType":12764,"locale":29},{"sys":12761},{"type":12,"linkType":13,"id":14},{"sys":12763},{"id":21,"type":12,"linkType":22},{"sys":12765},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12767,"metaTitle":302,"metaDescription":303,"mainTitle":12768,"subtitle":321,"heroImage":12783,"ctaButton":344,"ctaLink":345},[301],{"data":12769,"content":12770,"nodeType":276},{},[12771,12777],{"data":12772,"content":12773,"nodeType":314},{},[12774],{"data":12775,"marks":12776,"value":313,"nodeType":83},{},[],{"data":12778,"content":12779,"nodeType":168},{},[12780],{"data":12781,"marks":12782,"value":175,"nodeType":83},{},[],{"metadata":12784,"sys":12787,"fields":12792},{"tags":12785,"concepts":12786},[],[],{"space":12788,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12790,"publishedVersion":24,"revision":45,"locale":29},{"sys":12789},{"type":12,"linkType":13,"id":14},{"sys":12791},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12793},{"url":336,"details":12794,"fileName":342,"contentType":343},{"size":338,"image":12795},{"width":340,"height":341},{"sys":12797,"fields":12800},{"id":12798,"createdAt":12799},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":12801,"slug":12802,"articleIntro":12801,"category":12803},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[12804],{"metadata":12805,"sys":12808,"fields":12815},{"tags":12806,"concepts":12807},[],[],{"space":12809,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12811,"publishedVersion":292,"revision":24,"contentType":12813,"locale":29},{"sys":12810},{"type":12,"linkType":13,"id":14},{"sys":12812},{"id":21,"type":12,"linkType":22},{"sys":12814},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12816,"metaTitle":302,"metaDescription":303,"mainTitle":12817,"subtitle":321,"heroImage":12832,"ctaButton":344,"ctaLink":345},[301],{"data":12818,"content":12819,"nodeType":276},{},[12820,12826],{"data":12821,"content":12822,"nodeType":314},{},[12823],{"data":12824,"marks":12825,"value":313,"nodeType":83},{},[],{"data":12827,"content":12828,"nodeType":168},{},[12829],{"data":12830,"marks":12831,"value":175,"nodeType":83},{},[],{"metadata":12833,"sys":12836,"fields":12841},{"tags":12834,"concepts":12835},[],[],{"space":12837,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12839,"publishedVersion":24,"revision":45,"locale":29},{"sys":12838},{"type":12,"linkType":13,"id":14},{"sys":12840},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12842},{"url":336,"details":12843,"fileName":342,"contentType":343},{"size":338,"image":12844},{"width":340,"height":341},{"sys":12846,"fields":12849},{"id":12847,"createdAt":12848},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":12850,"slug":12851,"articleIntro":12850,"category":12852},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[12853],{"metadata":12854,"sys":12857,"fields":12864},{"tags":12855,"concepts":12856},[],[],{"space":12858,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12860,"publishedVersion":292,"revision":24,"contentType":12862,"locale":29},{"sys":12859},{"type":12,"linkType":13,"id":14},{"sys":12861},{"id":21,"type":12,"linkType":22},{"sys":12863},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12865,"metaTitle":302,"metaDescription":303,"mainTitle":12866,"subtitle":321,"heroImage":12881,"ctaButton":344,"ctaLink":345},[301],{"data":12867,"content":12868,"nodeType":276},{},[12869,12875],{"data":12870,"content":12871,"nodeType":314},{},[12872],{"data":12873,"marks":12874,"value":313,"nodeType":83},{},[],{"data":12876,"content":12877,"nodeType":168},{},[12878],{"data":12879,"marks":12880,"value":175,"nodeType":83},{},[],{"metadata":12882,"sys":12885,"fields":12890},{"tags":12883,"concepts":12884},[],[],{"space":12886,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12888,"publishedVersion":24,"revision":45,"locale":29},{"sys":12887},{"type":12,"linkType":13,"id":14},{"sys":12889},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12891},{"url":336,"details":12892,"fileName":342,"contentType":343},{"size":338,"image":12893},{"width":340,"height":341},{"sys":12895,"fields":12898},{"id":12896,"createdAt":12897},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":12899,"slug":12900,"articleIntro":12899,"category":12901},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[12902],{"metadata":12903,"sys":12906,"fields":12913},{"tags":12904,"concepts":12905},[],[],{"space":12907,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12909,"publishedVersion":292,"revision":24,"contentType":12911,"locale":29},{"sys":12908},{"type":12,"linkType":13,"id":14},{"sys":12910},{"id":21,"type":12,"linkType":22},{"sys":12912},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12914,"metaTitle":302,"metaDescription":303,"mainTitle":12915,"subtitle":321,"heroImage":12930,"ctaButton":344,"ctaLink":345},[301],{"data":12916,"content":12917,"nodeType":276},{},[12918,12924],{"data":12919,"content":12920,"nodeType":314},{},[12921],{"data":12922,"marks":12923,"value":313,"nodeType":83},{},[],{"data":12925,"content":12926,"nodeType":168},{},[12927],{"data":12928,"marks":12929,"value":175,"nodeType":83},{},[],{"metadata":12931,"sys":12934,"fields":12939},{"tags":12932,"concepts":12933},[],[],{"space":12935,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12937,"publishedVersion":24,"revision":45,"locale":29},{"sys":12936},{"type":12,"linkType":13,"id":14},{"sys":12938},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12940},{"url":336,"details":12941,"fileName":342,"contentType":343},{"size":338,"image":12942},{"width":340,"height":341},{"sys":12944,"fields":12947},{"id":12945,"createdAt":12946},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":12948,"slug":12949,"articleIntro":12948,"category":12950},"Compte 213 - Constructions","compte-213-constructions",[12951],{"metadata":12952,"sys":12955,"fields":12962},{"tags":12953,"concepts":12954},[],[],{"space":12956,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":12958,"publishedVersion":292,"revision":24,"contentType":12960,"locale":29},{"sys":12957},{"type":12,"linkType":13,"id":14},{"sys":12959},{"id":21,"type":12,"linkType":22},{"sys":12961},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":12963,"metaTitle":302,"metaDescription":303,"mainTitle":12964,"subtitle":321,"heroImage":12979,"ctaButton":344,"ctaLink":345},[301],{"data":12965,"content":12966,"nodeType":276},{},[12967,12973],{"data":12968,"content":12969,"nodeType":314},{},[12970],{"data":12971,"marks":12972,"value":313,"nodeType":83},{},[],{"data":12974,"content":12975,"nodeType":168},{},[12976],{"data":12977,"marks":12978,"value":175,"nodeType":83},{},[],{"metadata":12980,"sys":12983,"fields":12988},{"tags":12981,"concepts":12982},[],[],{"space":12984,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":12986,"publishedVersion":24,"revision":45,"locale":29},{"sys":12985},{"type":12,"linkType":13,"id":14},{"sys":12987},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":12989},{"url":336,"details":12990,"fileName":342,"contentType":343},{"size":338,"image":12991},{"width":340,"height":341},{"sys":12993,"fields":12996},{"id":12994,"createdAt":12995},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":12997,"slug":12998,"articleIntro":12997,"category":12999},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[13000],{"metadata":13001,"sys":13004,"fields":13011},{"tags":13002,"concepts":13003},[],[],{"space":13005,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13007,"publishedVersion":292,"revision":24,"contentType":13009,"locale":29},{"sys":13006},{"type":12,"linkType":13,"id":14},{"sys":13008},{"id":21,"type":12,"linkType":22},{"sys":13010},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13012,"metaTitle":302,"metaDescription":303,"mainTitle":13013,"subtitle":321,"heroImage":13028,"ctaButton":344,"ctaLink":345},[301],{"data":13014,"content":13015,"nodeType":276},{},[13016,13022],{"data":13017,"content":13018,"nodeType":314},{},[13019],{"data":13020,"marks":13021,"value":313,"nodeType":83},{},[],{"data":13023,"content":13024,"nodeType":168},{},[13025],{"data":13026,"marks":13027,"value":175,"nodeType":83},{},[],{"metadata":13029,"sys":13032,"fields":13037},{"tags":13030,"concepts":13031},[],[],{"space":13033,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13035,"publishedVersion":24,"revision":45,"locale":29},{"sys":13034},{"type":12,"linkType":13,"id":14},{"sys":13036},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13038},{"url":336,"details":13039,"fileName":342,"contentType":343},{"size":338,"image":13040},{"width":340,"height":341},{"sys":13042,"fields":13045},{"id":13043,"createdAt":13044},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":13046,"slug":13047,"articleIntro":13046,"category":13048},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[13049],{"metadata":13050,"sys":13053,"fields":13060},{"tags":13051,"concepts":13052},[],[],{"space":13054,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13056,"publishedVersion":292,"revision":24,"contentType":13058,"locale":29},{"sys":13055},{"type":12,"linkType":13,"id":14},{"sys":13057},{"id":21,"type":12,"linkType":22},{"sys":13059},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13061,"metaTitle":302,"metaDescription":303,"mainTitle":13062,"subtitle":321,"heroImage":13077,"ctaButton":344,"ctaLink":345},[301],{"data":13063,"content":13064,"nodeType":276},{},[13065,13071],{"data":13066,"content":13067,"nodeType":314},{},[13068],{"data":13069,"marks":13070,"value":313,"nodeType":83},{},[],{"data":13072,"content":13073,"nodeType":168},{},[13074],{"data":13075,"marks":13076,"value":175,"nodeType":83},{},[],{"metadata":13078,"sys":13081,"fields":13086},{"tags":13079,"concepts":13080},[],[],{"space":13082,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13084,"publishedVersion":24,"revision":45,"locale":29},{"sys":13083},{"type":12,"linkType":13,"id":14},{"sys":13085},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13087},{"url":336,"details":13088,"fileName":342,"contentType":343},{"size":338,"image":13089},{"width":340,"height":341},{"sys":13091,"fields":13094},{"id":13092,"createdAt":13093},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":13095,"slug":13096,"articleIntro":13095,"category":13097},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[13098],{"metadata":13099,"sys":13102,"fields":13109},{"tags":13100,"concepts":13101},[],[],{"space":13103,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13105,"publishedVersion":292,"revision":24,"contentType":13107,"locale":29},{"sys":13104},{"type":12,"linkType":13,"id":14},{"sys":13106},{"id":21,"type":12,"linkType":22},{"sys":13108},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13110,"metaTitle":302,"metaDescription":303,"mainTitle":13111,"subtitle":321,"heroImage":13126,"ctaButton":344,"ctaLink":345},[301],{"data":13112,"content":13113,"nodeType":276},{},[13114,13120],{"data":13115,"content":13116,"nodeType":314},{},[13117],{"data":13118,"marks":13119,"value":313,"nodeType":83},{},[],{"data":13121,"content":13122,"nodeType":168},{},[13123],{"data":13124,"marks":13125,"value":175,"nodeType":83},{},[],{"metadata":13127,"sys":13130,"fields":13135},{"tags":13128,"concepts":13129},[],[],{"space":13131,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13133,"publishedVersion":24,"revision":45,"locale":29},{"sys":13132},{"type":12,"linkType":13,"id":14},{"sys":13134},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13136},{"url":336,"details":13137,"fileName":342,"contentType":343},{"size":338,"image":13138},{"width":340,"height":341},{"sys":13140,"fields":13143},{"id":13141,"createdAt":13142},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":13144,"slug":13145,"articleIntro":13144,"category":13146},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[13147],{"metadata":13148,"sys":13151,"fields":13158},{"tags":13149,"concepts":13150},[],[],{"space":13152,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13154,"publishedVersion":292,"revision":24,"contentType":13156,"locale":29},{"sys":13153},{"type":12,"linkType":13,"id":14},{"sys":13155},{"id":21,"type":12,"linkType":22},{"sys":13157},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13159,"metaTitle":302,"metaDescription":303,"mainTitle":13160,"subtitle":321,"heroImage":13175,"ctaButton":344,"ctaLink":345},[301],{"data":13161,"content":13162,"nodeType":276},{},[13163,13169],{"data":13164,"content":13165,"nodeType":314},{},[13166],{"data":13167,"marks":13168,"value":313,"nodeType":83},{},[],{"data":13170,"content":13171,"nodeType":168},{},[13172],{"data":13173,"marks":13174,"value":175,"nodeType":83},{},[],{"metadata":13176,"sys":13179,"fields":13184},{"tags":13177,"concepts":13178},[],[],{"space":13180,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13182,"publishedVersion":24,"revision":45,"locale":29},{"sys":13181},{"type":12,"linkType":13,"id":14},{"sys":13183},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13185},{"url":336,"details":13186,"fileName":342,"contentType":343},{"size":338,"image":13187},{"width":340,"height":341},{"sys":13189,"fields":13192},{"id":13190,"createdAt":13191},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":13193,"slug":13194,"articleIntro":13193,"category":13195},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[13196],{"metadata":13197,"sys":13200,"fields":13207},{"tags":13198,"concepts":13199},[],[],{"space":13201,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13203,"publishedVersion":292,"revision":24,"contentType":13205,"locale":29},{"sys":13202},{"type":12,"linkType":13,"id":14},{"sys":13204},{"id":21,"type":12,"linkType":22},{"sys":13206},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13208,"metaTitle":302,"metaDescription":303,"mainTitle":13209,"subtitle":321,"heroImage":13224,"ctaButton":344,"ctaLink":345},[301],{"data":13210,"content":13211,"nodeType":276},{},[13212,13218],{"data":13213,"content":13214,"nodeType":314},{},[13215],{"data":13216,"marks":13217,"value":313,"nodeType":83},{},[],{"data":13219,"content":13220,"nodeType":168},{},[13221],{"data":13222,"marks":13223,"value":175,"nodeType":83},{},[],{"metadata":13225,"sys":13228,"fields":13233},{"tags":13226,"concepts":13227},[],[],{"space":13229,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13231,"publishedVersion":24,"revision":45,"locale":29},{"sys":13230},{"type":12,"linkType":13,"id":14},{"sys":13232},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13234},{"url":336,"details":13235,"fileName":342,"contentType":343},{"size":338,"image":13236},{"width":340,"height":341},{"sys":13238,"fields":13241},{"id":13239,"createdAt":13240},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":13242,"slug":13243,"articleIntro":13242,"category":13244},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[13245],{"metadata":13246,"sys":13249,"fields":13256},{"tags":13247,"concepts":13248},[],[],{"space":13250,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13252,"publishedVersion":292,"revision":24,"contentType":13254,"locale":29},{"sys":13251},{"type":12,"linkType":13,"id":14},{"sys":13253},{"id":21,"type":12,"linkType":22},{"sys":13255},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13257,"metaTitle":302,"metaDescription":303,"mainTitle":13258,"subtitle":321,"heroImage":13273,"ctaButton":344,"ctaLink":345},[301],{"data":13259,"content":13260,"nodeType":276},{},[13261,13267],{"data":13262,"content":13263,"nodeType":314},{},[13264],{"data":13265,"marks":13266,"value":313,"nodeType":83},{},[],{"data":13268,"content":13269,"nodeType":168},{},[13270],{"data":13271,"marks":13272,"value":175,"nodeType":83},{},[],{"metadata":13274,"sys":13277,"fields":13282},{"tags":13275,"concepts":13276},[],[],{"space":13278,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13280,"publishedVersion":24,"revision":45,"locale":29},{"sys":13279},{"type":12,"linkType":13,"id":14},{"sys":13281},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13283},{"url":336,"details":13284,"fileName":342,"contentType":343},{"size":338,"image":13285},{"width":340,"height":341},{"sys":13287,"fields":13290},{"id":13288,"createdAt":13289},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":13291,"slug":13292,"articleIntro":13291,"category":13293},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[13294],{"metadata":13295,"sys":13298,"fields":13305},{"tags":13296,"concepts":13297},[],[],{"space":13299,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13301,"publishedVersion":292,"revision":24,"contentType":13303,"locale":29},{"sys":13300},{"type":12,"linkType":13,"id":14},{"sys":13302},{"id":21,"type":12,"linkType":22},{"sys":13304},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13306,"metaTitle":302,"metaDescription":303,"mainTitle":13307,"subtitle":321,"heroImage":13322,"ctaButton":344,"ctaLink":345},[301],{"data":13308,"content":13309,"nodeType":276},{},[13310,13316],{"data":13311,"content":13312,"nodeType":314},{},[13313],{"data":13314,"marks":13315,"value":313,"nodeType":83},{},[],{"data":13317,"content":13318,"nodeType":168},{},[13319],{"data":13320,"marks":13321,"value":175,"nodeType":83},{},[],{"metadata":13323,"sys":13326,"fields":13331},{"tags":13324,"concepts":13325},[],[],{"space":13327,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13329,"publishedVersion":24,"revision":45,"locale":29},{"sys":13328},{"type":12,"linkType":13,"id":14},{"sys":13330},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13332},{"url":336,"details":13333,"fileName":342,"contentType":343},{"size":338,"image":13334},{"width":340,"height":341},{"sys":13336,"fields":13339},{"id":13337,"createdAt":13338},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":13340,"slug":13341,"articleIntro":-1,"category":13342},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[13343],{"metadata":13344,"sys":13347,"fields":13354},{"tags":13345,"concepts":13346},[],[],{"space":13348,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13350,"publishedVersion":292,"revision":24,"contentType":13352,"locale":29},{"sys":13349},{"type":12,"linkType":13,"id":14},{"sys":13351},{"id":21,"type":12,"linkType":22},{"sys":13353},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13355,"metaTitle":302,"metaDescription":303,"mainTitle":13356,"subtitle":321,"heroImage":13371,"ctaButton":344,"ctaLink":345},[301],{"data":13357,"content":13358,"nodeType":276},{},[13359,13365],{"data":13360,"content":13361,"nodeType":314},{},[13362],{"data":13363,"marks":13364,"value":313,"nodeType":83},{},[],{"data":13366,"content":13367,"nodeType":168},{},[13368],{"data":13369,"marks":13370,"value":175,"nodeType":83},{},[],{"metadata":13372,"sys":13375,"fields":13380},{"tags":13373,"concepts":13374},[],[],{"space":13376,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13378,"publishedVersion":24,"revision":45,"locale":29},{"sys":13377},{"type":12,"linkType":13,"id":14},{"sys":13379},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13381},{"url":336,"details":13382,"fileName":342,"contentType":343},{"size":338,"image":13383},{"width":340,"height":341},{"sys":13385,"fields":13388},{"id":13386,"createdAt":13387},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":13389,"slug":13390,"articleIntro":-1,"category":13391},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[13392],{"metadata":13393,"sys":13396,"fields":13403},{"tags":13394,"concepts":13395},[],[],{"space":13397,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13399,"publishedVersion":292,"revision":24,"contentType":13401,"locale":29},{"sys":13398},{"type":12,"linkType":13,"id":14},{"sys":13400},{"id":21,"type":12,"linkType":22},{"sys":13402},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13404,"metaTitle":302,"metaDescription":303,"mainTitle":13405,"subtitle":321,"heroImage":13420,"ctaButton":344,"ctaLink":345},[301],{"data":13406,"content":13407,"nodeType":276},{},[13408,13414],{"data":13409,"content":13410,"nodeType":314},{},[13411],{"data":13412,"marks":13413,"value":313,"nodeType":83},{},[],{"data":13415,"content":13416,"nodeType":168},{},[13417],{"data":13418,"marks":13419,"value":175,"nodeType":83},{},[],{"metadata":13421,"sys":13424,"fields":13429},{"tags":13422,"concepts":13423},[],[],{"space":13425,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13427,"publishedVersion":24,"revision":45,"locale":29},{"sys":13426},{"type":12,"linkType":13,"id":14},{"sys":13428},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13430},{"url":336,"details":13431,"fileName":342,"contentType":343},{"size":338,"image":13432},{"width":340,"height":341},{"sys":13434,"fields":13437},{"id":13435,"createdAt":13436},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":13438,"slug":13439,"articleIntro":-1,"category":13440},"Compte 6226 - Honoraires","compte-6226-honoraires",[13441],{"metadata":13442,"sys":13445,"fields":13452},{"tags":13443,"concepts":13444},[],[],{"space":13446,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13448,"publishedVersion":292,"revision":24,"contentType":13450,"locale":29},{"sys":13447},{"type":12,"linkType":13,"id":14},{"sys":13449},{"id":21,"type":12,"linkType":22},{"sys":13451},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13453,"metaTitle":302,"metaDescription":303,"mainTitle":13454,"subtitle":321,"heroImage":13469,"ctaButton":344,"ctaLink":345},[301],{"data":13455,"content":13456,"nodeType":276},{},[13457,13463],{"data":13458,"content":13459,"nodeType":314},{},[13460],{"data":13461,"marks":13462,"value":313,"nodeType":83},{},[],{"data":13464,"content":13465,"nodeType":168},{},[13466],{"data":13467,"marks":13468,"value":175,"nodeType":83},{},[],{"metadata":13470,"sys":13473,"fields":13478},{"tags":13471,"concepts":13472},[],[],{"space":13474,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13476,"publishedVersion":24,"revision":45,"locale":29},{"sys":13475},{"type":12,"linkType":13,"id":14},{"sys":13477},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13479},{"url":336,"details":13480,"fileName":342,"contentType":343},{"size":338,"image":13481},{"width":340,"height":341},{"sys":13483,"fields":13486},{"id":13484,"createdAt":13485},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":13487,"slug":13488,"articleIntro":13487,"category":13489},"Classe 15 - Provisions","classe-15-provisions",[13490],{"metadata":13491,"sys":13494,"fields":13501},{"tags":13492,"concepts":13493},[],[],{"space":13495,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13497,"publishedVersion":292,"revision":24,"contentType":13499,"locale":29},{"sys":13496},{"type":12,"linkType":13,"id":14},{"sys":13498},{"id":21,"type":12,"linkType":22},{"sys":13500},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13502,"metaTitle":302,"metaDescription":303,"mainTitle":13503,"subtitle":321,"heroImage":13518,"ctaButton":344,"ctaLink":345},[301],{"data":13504,"content":13505,"nodeType":276},{},[13506,13512],{"data":13507,"content":13508,"nodeType":314},{},[13509],{"data":13510,"marks":13511,"value":313,"nodeType":83},{},[],{"data":13513,"content":13514,"nodeType":168},{},[13515],{"data":13516,"marks":13517,"value":175,"nodeType":83},{},[],{"metadata":13519,"sys":13522,"fields":13527},{"tags":13520,"concepts":13521},[],[],{"space":13523,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13525,"publishedVersion":24,"revision":45,"locale":29},{"sys":13524},{"type":12,"linkType":13,"id":14},{"sys":13526},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13528},{"url":336,"details":13529,"fileName":342,"contentType":343},{"size":338,"image":13530},{"width":340,"height":341},{"sys":13532,"fields":13535},{"id":13533,"createdAt":13534},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":13536,"slug":13537,"articleIntro":13536,"category":13538},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[13539],{"metadata":13540,"sys":13543,"fields":13550},{"tags":13541,"concepts":13542},[],[],{"space":13544,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13546,"publishedVersion":292,"revision":24,"contentType":13548,"locale":29},{"sys":13545},{"type":12,"linkType":13,"id":14},{"sys":13547},{"id":21,"type":12,"linkType":22},{"sys":13549},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13551,"metaTitle":302,"metaDescription":303,"mainTitle":13552,"subtitle":321,"heroImage":13567,"ctaButton":344,"ctaLink":345},[301],{"data":13553,"content":13554,"nodeType":276},{},[13555,13561],{"data":13556,"content":13557,"nodeType":314},{},[13558],{"data":13559,"marks":13560,"value":313,"nodeType":83},{},[],{"data":13562,"content":13563,"nodeType":168},{},[13564],{"data":13565,"marks":13566,"value":175,"nodeType":83},{},[],{"metadata":13568,"sys":13571,"fields":13576},{"tags":13569,"concepts":13570},[],[],{"space":13572,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13574,"publishedVersion":24,"revision":45,"locale":29},{"sys":13573},{"type":12,"linkType":13,"id":14},{"sys":13575},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13577},{"url":336,"details":13578,"fileName":342,"contentType":343},{"size":338,"image":13579},{"width":340,"height":341},{"sys":13581,"fields":13584},{"id":13582,"createdAt":13583},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":13585,"slug":13586,"articleIntro":13585,"category":13587},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[13588],{"metadata":13589,"sys":13592,"fields":13599},{"tags":13590,"concepts":13591},[],[],{"space":13593,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13595,"publishedVersion":292,"revision":24,"contentType":13597,"locale":29},{"sys":13594},{"type":12,"linkType":13,"id":14},{"sys":13596},{"id":21,"type":12,"linkType":22},{"sys":13598},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13600,"metaTitle":302,"metaDescription":303,"mainTitle":13601,"subtitle":321,"heroImage":13616,"ctaButton":344,"ctaLink":345},[301],{"data":13602,"content":13603,"nodeType":276},{},[13604,13610],{"data":13605,"content":13606,"nodeType":314},{},[13607],{"data":13608,"marks":13609,"value":313,"nodeType":83},{},[],{"data":13611,"content":13612,"nodeType":168},{},[13613],{"data":13614,"marks":13615,"value":175,"nodeType":83},{},[],{"metadata":13617,"sys":13620,"fields":13625},{"tags":13618,"concepts":13619},[],[],{"space":13621,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13623,"publishedVersion":24,"revision":45,"locale":29},{"sys":13622},{"type":12,"linkType":13,"id":14},{"sys":13624},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13626},{"url":336,"details":13627,"fileName":342,"contentType":343},{"size":338,"image":13628},{"width":340,"height":341},{"sys":13630,"fields":13633},{"id":13631,"createdAt":13632},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":13634,"slug":13635,"articleIntro":13634,"category":13636},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[13637],{"metadata":13638,"sys":13641,"fields":13648},{"tags":13639,"concepts":13640},[],[],{"space":13642,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13644,"publishedVersion":292,"revision":24,"contentType":13646,"locale":29},{"sys":13643},{"type":12,"linkType":13,"id":14},{"sys":13645},{"id":21,"type":12,"linkType":22},{"sys":13647},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13649,"metaTitle":302,"metaDescription":303,"mainTitle":13650,"subtitle":321,"heroImage":13665,"ctaButton":344,"ctaLink":345},[301],{"data":13651,"content":13652,"nodeType":276},{},[13653,13659],{"data":13654,"content":13655,"nodeType":314},{},[13656],{"data":13657,"marks":13658,"value":313,"nodeType":83},{},[],{"data":13660,"content":13661,"nodeType":168},{},[13662],{"data":13663,"marks":13664,"value":175,"nodeType":83},{},[],{"metadata":13666,"sys":13669,"fields":13674},{"tags":13667,"concepts":13668},[],[],{"space":13670,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13672,"publishedVersion":24,"revision":45,"locale":29},{"sys":13671},{"type":12,"linkType":13,"id":14},{"sys":13673},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13675},{"url":336,"details":13676,"fileName":342,"contentType":343},{"size":338,"image":13677},{"width":340,"height":341},{"sys":13679,"fields":13682},{"id":13680,"createdAt":13681},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":13683,"slug":13684,"articleIntro":13683,"category":13685},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[13686],{"metadata":13687,"sys":13690,"fields":13697},{"tags":13688,"concepts":13689},[],[],{"space":13691,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13693,"publishedVersion":292,"revision":24,"contentType":13695,"locale":29},{"sys":13692},{"type":12,"linkType":13,"id":14},{"sys":13694},{"id":21,"type":12,"linkType":22},{"sys":13696},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13698,"metaTitle":302,"metaDescription":303,"mainTitle":13699,"subtitle":321,"heroImage":13714,"ctaButton":344,"ctaLink":345},[301],{"data":13700,"content":13701,"nodeType":276},{},[13702,13708],{"data":13703,"content":13704,"nodeType":314},{},[13705],{"data":13706,"marks":13707,"value":313,"nodeType":83},{},[],{"data":13709,"content":13710,"nodeType":168},{},[13711],{"data":13712,"marks":13713,"value":175,"nodeType":83},{},[],{"metadata":13715,"sys":13718,"fields":13723},{"tags":13716,"concepts":13717},[],[],{"space":13719,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13721,"publishedVersion":24,"revision":45,"locale":29},{"sys":13720},{"type":12,"linkType":13,"id":14},{"sys":13722},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13724},{"url":336,"details":13725,"fileName":342,"contentType":343},{"size":338,"image":13726},{"width":340,"height":341},{"sys":13728,"fields":13731},{"id":13729,"createdAt":13730},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":13732,"slug":13733,"articleIntro":13732,"category":13734},"36 - (compte à ouvrir, le cas échéant, sous l'intitulé \"Stocks provenant d'immobilisations\")","compte-36-compte-a-ouvrir-le-cas-echeant-sous-l-intitule-stocks-provenant-d-immobilisations",[13735],{"metadata":13736,"sys":13739,"fields":13746},{"tags":13737,"concepts":13738},[],[],{"space":13740,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13742,"publishedVersion":292,"revision":24,"contentType":13744,"locale":29},{"sys":13741},{"type":12,"linkType":13,"id":14},{"sys":13743},{"id":21,"type":12,"linkType":22},{"sys":13745},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13747,"metaTitle":302,"metaDescription":303,"mainTitle":13748,"subtitle":321,"heroImage":13763,"ctaButton":344,"ctaLink":345},[301],{"data":13749,"content":13750,"nodeType":276},{},[13751,13757],{"data":13752,"content":13753,"nodeType":314},{},[13754],{"data":13755,"marks":13756,"value":313,"nodeType":83},{},[],{"data":13758,"content":13759,"nodeType":168},{},[13760],{"data":13761,"marks":13762,"value":175,"nodeType":83},{},[],{"metadata":13764,"sys":13767,"fields":13772},{"tags":13765,"concepts":13766},[],[],{"space":13768,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13770,"publishedVersion":24,"revision":45,"locale":29},{"sys":13769},{"type":12,"linkType":13,"id":14},{"sys":13771},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13773},{"url":336,"details":13774,"fileName":342,"contentType":343},{"size":338,"image":13775},{"width":340,"height":341},{"sys":13777,"fields":13780},{"id":13778,"createdAt":13779},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":13781,"slug":13782,"articleIntro":13781,"category":13783},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[13784],{"metadata":13785,"sys":13788,"fields":13795},{"tags":13786,"concepts":13787},[],[],{"space":13789,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13791,"publishedVersion":292,"revision":24,"contentType":13793,"locale":29},{"sys":13790},{"type":12,"linkType":13,"id":14},{"sys":13792},{"id":21,"type":12,"linkType":22},{"sys":13794},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13796,"metaTitle":302,"metaDescription":303,"mainTitle":13797,"subtitle":321,"heroImage":13812,"ctaButton":344,"ctaLink":345},[301],{"data":13798,"content":13799,"nodeType":276},{},[13800,13806],{"data":13801,"content":13802,"nodeType":314},{},[13803],{"data":13804,"marks":13805,"value":313,"nodeType":83},{},[],{"data":13807,"content":13808,"nodeType":168},{},[13809],{"data":13810,"marks":13811,"value":175,"nodeType":83},{},[],{"metadata":13813,"sys":13816,"fields":13821},{"tags":13814,"concepts":13815},[],[],{"space":13817,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13819,"publishedVersion":24,"revision":45,"locale":29},{"sys":13818},{"type":12,"linkType":13,"id":14},{"sys":13820},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13822},{"url":336,"details":13823,"fileName":342,"contentType":343},{"size":338,"image":13824},{"width":340,"height":341},{"sys":13826,"fields":13829},{"id":13827,"createdAt":13828},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":13830,"slug":13831,"articleIntro":-1,"category":13832},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[13833],{"metadata":13834,"sys":13837,"fields":13844},{"tags":13835,"concepts":13836},[],[],{"space":13838,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13840,"publishedVersion":292,"revision":24,"contentType":13842,"locale":29},{"sys":13839},{"type":12,"linkType":13,"id":14},{"sys":13841},{"id":21,"type":12,"linkType":22},{"sys":13843},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13845,"metaTitle":302,"metaDescription":303,"mainTitle":13846,"subtitle":321,"heroImage":13861,"ctaButton":344,"ctaLink":345},[301],{"data":13847,"content":13848,"nodeType":276},{},[13849,13855],{"data":13850,"content":13851,"nodeType":314},{},[13852],{"data":13853,"marks":13854,"value":313,"nodeType":83},{},[],{"data":13856,"content":13857,"nodeType":168},{},[13858],{"data":13859,"marks":13860,"value":175,"nodeType":83},{},[],{"metadata":13862,"sys":13865,"fields":13870},{"tags":13863,"concepts":13864},[],[],{"space":13866,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13868,"publishedVersion":24,"revision":45,"locale":29},{"sys":13867},{"type":12,"linkType":13,"id":14},{"sys":13869},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13871},{"url":336,"details":13872,"fileName":342,"contentType":343},{"size":338,"image":13873},{"width":340,"height":341},{"sys":13875,"fields":13878},{"id":13876,"createdAt":13877},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":13879,"slug":13880,"articleIntro":-1,"category":13881},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[13882],{"metadata":13883,"sys":13886,"fields":13893},{"tags":13884,"concepts":13885},[],[],{"space":13887,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13889,"publishedVersion":292,"revision":24,"contentType":13891,"locale":29},{"sys":13888},{"type":12,"linkType":13,"id":14},{"sys":13890},{"id":21,"type":12,"linkType":22},{"sys":13892},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13894,"metaTitle":302,"metaDescription":303,"mainTitle":13895,"subtitle":321,"heroImage":13910,"ctaButton":344,"ctaLink":345},[301],{"data":13896,"content":13897,"nodeType":276},{},[13898,13904],{"data":13899,"content":13900,"nodeType":314},{},[13901],{"data":13902,"marks":13903,"value":313,"nodeType":83},{},[],{"data":13905,"content":13906,"nodeType":168},{},[13907],{"data":13908,"marks":13909,"value":175,"nodeType":83},{},[],{"metadata":13911,"sys":13914,"fields":13919},{"tags":13912,"concepts":13913},[],[],{"space":13915,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13917,"publishedVersion":24,"revision":45,"locale":29},{"sys":13916},{"type":12,"linkType":13,"id":14},{"sys":13918},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13920},{"url":336,"details":13921,"fileName":342,"contentType":343},{"size":338,"image":13922},{"width":340,"height":341},{"sys":13924,"fields":13927},{"id":13925,"createdAt":13926},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":13928,"slug":13929,"articleIntro":13928,"category":13930},"2751 - Dépôts","compte-2751-depots",[13931],{"metadata":13932,"sys":13935,"fields":13942},{"tags":13933,"concepts":13934},[],[],{"space":13936,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13938,"publishedVersion":292,"revision":24,"contentType":13940,"locale":29},{"sys":13937},{"type":12,"linkType":13,"id":14},{"sys":13939},{"id":21,"type":12,"linkType":22},{"sys":13941},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13943,"metaTitle":302,"metaDescription":303,"mainTitle":13944,"subtitle":321,"heroImage":13959,"ctaButton":344,"ctaLink":345},[301],{"data":13945,"content":13946,"nodeType":276},{},[13947,13953],{"data":13948,"content":13949,"nodeType":314},{},[13950],{"data":13951,"marks":13952,"value":313,"nodeType":83},{},[],{"data":13954,"content":13955,"nodeType":168},{},[13956],{"data":13957,"marks":13958,"value":175,"nodeType":83},{},[],{"metadata":13960,"sys":13963,"fields":13968},{"tags":13961,"concepts":13962},[],[],{"space":13964,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":13966,"publishedVersion":24,"revision":45,"locale":29},{"sys":13965},{"type":12,"linkType":13,"id":14},{"sys":13967},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":13969},{"url":336,"details":13970,"fileName":342,"contentType":343},{"size":338,"image":13971},{"width":340,"height":341},{"sys":13973,"fields":13976},{"id":13974,"createdAt":13975},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":13977,"slug":13978,"articleIntro":13977,"category":13979},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[13980],{"metadata":13981,"sys":13984,"fields":13991},{"tags":13982,"concepts":13983},[],[],{"space":13985,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":13987,"publishedVersion":292,"revision":24,"contentType":13989,"locale":29},{"sys":13986},{"type":12,"linkType":13,"id":14},{"sys":13988},{"id":21,"type":12,"linkType":22},{"sys":13990},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":13992,"metaTitle":302,"metaDescription":303,"mainTitle":13993,"subtitle":321,"heroImage":14008,"ctaButton":344,"ctaLink":345},[301],{"data":13994,"content":13995,"nodeType":276},{},[13996,14002],{"data":13997,"content":13998,"nodeType":314},{},[13999],{"data":14000,"marks":14001,"value":313,"nodeType":83},{},[],{"data":14003,"content":14004,"nodeType":168},{},[14005],{"data":14006,"marks":14007,"value":175,"nodeType":83},{},[],{"metadata":14009,"sys":14012,"fields":14017},{"tags":14010,"concepts":14011},[],[],{"space":14013,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14015,"publishedVersion":24,"revision":45,"locale":29},{"sys":14014},{"type":12,"linkType":13,"id":14},{"sys":14016},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14018},{"url":336,"details":14019,"fileName":342,"contentType":343},{"size":338,"image":14020},{"width":340,"height":341},{"sys":14022,"fields":14025},{"id":14023,"createdAt":14024},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":14026,"slug":14027,"articleIntro":14028,"category":14029},"Plan comptable : liste complète des comptes","plan-comptable-general","Naviguer à travers la liste des comptes du Plan Comptable Général (PCG) peut parfois sembler déroutant. Que vous cherchiez à comprendre les classes de comptes, de la classe 1 à 8, ou que vous soyez à la recherche des codes et numéros précis, ce guide est là pour vous. Des comptes de capitaux aux comptes d'immobilisations, sans oublier les comptes de stocks et en-cours, tout sera passé en revue. De plus, nous vous aiderons à vous familiariser avec les règles de comptabilisation en France. Préparez-vous à maîtriser le PCG en un rien de temps.",[14030],{"metadata":14031,"sys":14034,"fields":14041},{"tags":14032,"concepts":14033},[],[],{"space":14035,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14037,"publishedVersion":292,"revision":24,"contentType":14039,"locale":29},{"sys":14036},{"type":12,"linkType":13,"id":14},{"sys":14038},{"id":21,"type":12,"linkType":22},{"sys":14040},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14042,"metaTitle":302,"metaDescription":303,"mainTitle":14043,"subtitle":321,"heroImage":14058,"ctaButton":344,"ctaLink":345},[301],{"data":14044,"content":14045,"nodeType":276},{},[14046,14052],{"data":14047,"content":14048,"nodeType":314},{},[14049],{"data":14050,"marks":14051,"value":313,"nodeType":83},{},[],{"data":14053,"content":14054,"nodeType":168},{},[14055],{"data":14056,"marks":14057,"value":175,"nodeType":83},{},[],{"metadata":14059,"sys":14062,"fields":14067},{"tags":14060,"concepts":14061},[],[],{"space":14063,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14065,"publishedVersion":24,"revision":45,"locale":29},{"sys":14064},{"type":12,"linkType":13,"id":14},{"sys":14066},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14068},{"url":336,"details":14069,"fileName":342,"contentType":343},{"size":338,"image":14070},{"width":340,"height":341},{"sys":14072,"fields":14075},{"id":14073,"createdAt":14074},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":14076,"slug":14077,"articleIntro":14076,"category":14078},"2185 - Cheptel","compte-2185-cheptel",[14079],{"metadata":14080,"sys":14083,"fields":14090},{"tags":14081,"concepts":14082},[],[],{"space":14084,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14086,"publishedVersion":292,"revision":24,"contentType":14088,"locale":29},{"sys":14085},{"type":12,"linkType":13,"id":14},{"sys":14087},{"id":21,"type":12,"linkType":22},{"sys":14089},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14091,"metaTitle":302,"metaDescription":303,"mainTitle":14092,"subtitle":321,"heroImage":14107,"ctaButton":344,"ctaLink":345},[301],{"data":14093,"content":14094,"nodeType":276},{},[14095,14101],{"data":14096,"content":14097,"nodeType":314},{},[14098],{"data":14099,"marks":14100,"value":313,"nodeType":83},{},[],{"data":14102,"content":14103,"nodeType":168},{},[14104],{"data":14105,"marks":14106,"value":175,"nodeType":83},{},[],{"metadata":14108,"sys":14111,"fields":14116},{"tags":14109,"concepts":14110},[],[],{"space":14112,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14114,"publishedVersion":24,"revision":45,"locale":29},{"sys":14113},{"type":12,"linkType":13,"id":14},{"sys":14115},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14117},{"url":336,"details":14118,"fileName":342,"contentType":343},{"size":338,"image":14119},{"width":340,"height":341},{"sys":14121,"fields":14124},{"id":14122,"createdAt":14123},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":14125,"slug":14126,"articleIntro":14125,"category":14127},"613 - Locations","compte-613-locations",[14128],{"metadata":14129,"sys":14132,"fields":14139},{"tags":14130,"concepts":14131},[],[],{"space":14133,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14135,"publishedVersion":292,"revision":24,"contentType":14137,"locale":29},{"sys":14134},{"type":12,"linkType":13,"id":14},{"sys":14136},{"id":21,"type":12,"linkType":22},{"sys":14138},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14140,"metaTitle":302,"metaDescription":303,"mainTitle":14141,"subtitle":321,"heroImage":14156,"ctaButton":344,"ctaLink":345},[301],{"data":14142,"content":14143,"nodeType":276},{},[14144,14150],{"data":14145,"content":14146,"nodeType":314},{},[14147],{"data":14148,"marks":14149,"value":313,"nodeType":83},{},[],{"data":14151,"content":14152,"nodeType":168},{},[14153],{"data":14154,"marks":14155,"value":175,"nodeType":83},{},[],{"metadata":14157,"sys":14160,"fields":14165},{"tags":14158,"concepts":14159},[],[],{"space":14161,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14163,"publishedVersion":24,"revision":45,"locale":29},{"sys":14162},{"type":12,"linkType":13,"id":14},{"sys":14164},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14166},{"url":336,"details":14167,"fileName":342,"contentType":343},{"size":338,"image":14168},{"width":340,"height":341},{"sys":14170,"fields":14173},{"id":14171,"createdAt":14172},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":14174,"slug":14175,"articleIntro":-1,"category":14176},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[14177],{"metadata":14178,"sys":14181,"fields":14188},{"tags":14179,"concepts":14180},[],[],{"space":14182,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14184,"publishedVersion":292,"revision":24,"contentType":14186,"locale":29},{"sys":14183},{"type":12,"linkType":13,"id":14},{"sys":14185},{"id":21,"type":12,"linkType":22},{"sys":14187},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14189,"metaTitle":302,"metaDescription":303,"mainTitle":14190,"subtitle":321,"heroImage":14205,"ctaButton":344,"ctaLink":345},[301],{"data":14191,"content":14192,"nodeType":276},{},[14193,14199],{"data":14194,"content":14195,"nodeType":314},{},[14196],{"data":14197,"marks":14198,"value":313,"nodeType":83},{},[],{"data":14200,"content":14201,"nodeType":168},{},[14202],{"data":14203,"marks":14204,"value":175,"nodeType":83},{},[],{"metadata":14206,"sys":14209,"fields":14214},{"tags":14207,"concepts":14208},[],[],{"space":14210,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14212,"publishedVersion":24,"revision":45,"locale":29},{"sys":14211},{"type":12,"linkType":13,"id":14},{"sys":14213},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14215},{"url":336,"details":14216,"fileName":342,"contentType":343},{"size":338,"image":14217},{"width":340,"height":341},{"sys":14219,"fields":14222},{"id":14220,"createdAt":14221},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":14223,"slug":14224,"articleIntro":14223,"category":14225},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[14226],{"metadata":14227,"sys":14230,"fields":14237},{"tags":14228,"concepts":14229},[],[],{"space":14231,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14233,"publishedVersion":292,"revision":24,"contentType":14235,"locale":29},{"sys":14232},{"type":12,"linkType":13,"id":14},{"sys":14234},{"id":21,"type":12,"linkType":22},{"sys":14236},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14238,"metaTitle":302,"metaDescription":303,"mainTitle":14239,"subtitle":321,"heroImage":14254,"ctaButton":344,"ctaLink":345},[301],{"data":14240,"content":14241,"nodeType":276},{},[14242,14248],{"data":14243,"content":14244,"nodeType":314},{},[14245],{"data":14246,"marks":14247,"value":313,"nodeType":83},{},[],{"data":14249,"content":14250,"nodeType":168},{},[14251],{"data":14252,"marks":14253,"value":175,"nodeType":83},{},[],{"metadata":14255,"sys":14258,"fields":14263},{"tags":14256,"concepts":14257},[],[],{"space":14259,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14261,"publishedVersion":24,"revision":45,"locale":29},{"sys":14260},{"type":12,"linkType":13,"id":14},{"sys":14262},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14264},{"url":336,"details":14265,"fileName":342,"contentType":343},{"size":338,"image":14266},{"width":340,"height":341},{"sys":14268,"fields":14271},{"id":14269,"createdAt":14270},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":14272,"slug":14273,"articleIntro":14272,"category":14274},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[14275],{"metadata":14276,"sys":14279,"fields":14286},{"tags":14277,"concepts":14278},[],[],{"space":14280,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14282,"publishedVersion":292,"revision":24,"contentType":14284,"locale":29},{"sys":14281},{"type":12,"linkType":13,"id":14},{"sys":14283},{"id":21,"type":12,"linkType":22},{"sys":14285},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14287,"metaTitle":302,"metaDescription":303,"mainTitle":14288,"subtitle":321,"heroImage":14303,"ctaButton":344,"ctaLink":345},[301],{"data":14289,"content":14290,"nodeType":276},{},[14291,14297],{"data":14292,"content":14293,"nodeType":314},{},[14294],{"data":14295,"marks":14296,"value":313,"nodeType":83},{},[],{"data":14298,"content":14299,"nodeType":168},{},[14300],{"data":14301,"marks":14302,"value":175,"nodeType":83},{},[],{"metadata":14304,"sys":14307,"fields":14312},{"tags":14305,"concepts":14306},[],[],{"space":14308,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14310,"publishedVersion":24,"revision":45,"locale":29},{"sys":14309},{"type":12,"linkType":13,"id":14},{"sys":14311},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14313},{"url":336,"details":14314,"fileName":342,"contentType":343},{"size":338,"image":14315},{"width":340,"height":341},{"sys":14317,"fields":14320},{"id":14318,"createdAt":14319},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":14321,"slug":14322,"articleIntro":14321,"category":14323},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[14324],{"metadata":14325,"sys":14328,"fields":14335},{"tags":14326,"concepts":14327},[],[],{"space":14329,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14331,"publishedVersion":292,"revision":24,"contentType":14333,"locale":29},{"sys":14330},{"type":12,"linkType":13,"id":14},{"sys":14332},{"id":21,"type":12,"linkType":22},{"sys":14334},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14336,"metaTitle":302,"metaDescription":303,"mainTitle":14337,"subtitle":321,"heroImage":14352,"ctaButton":344,"ctaLink":345},[301],{"data":14338,"content":14339,"nodeType":276},{},[14340,14346],{"data":14341,"content":14342,"nodeType":314},{},[14343],{"data":14344,"marks":14345,"value":313,"nodeType":83},{},[],{"data":14347,"content":14348,"nodeType":168},{},[14349],{"data":14350,"marks":14351,"value":175,"nodeType":83},{},[],{"metadata":14353,"sys":14356,"fields":14361},{"tags":14354,"concepts":14355},[],[],{"space":14357,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14359,"publishedVersion":24,"revision":45,"locale":29},{"sys":14358},{"type":12,"linkType":13,"id":14},{"sys":14360},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14362},{"url":336,"details":14363,"fileName":342,"contentType":343},{"size":338,"image":14364},{"width":340,"height":341},{"sys":14366,"fields":14369},{"id":14367,"createdAt":14368},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":14370,"slug":14371,"articleIntro":14370,"category":14372},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[14373],{"metadata":14374,"sys":14377,"fields":14384},{"tags":14375,"concepts":14376},[],[],{"space":14378,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14380,"publishedVersion":292,"revision":24,"contentType":14382,"locale":29},{"sys":14379},{"type":12,"linkType":13,"id":14},{"sys":14381},{"id":21,"type":12,"linkType":22},{"sys":14383},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14385,"metaTitle":302,"metaDescription":303,"mainTitle":14386,"subtitle":321,"heroImage":14401,"ctaButton":344,"ctaLink":345},[301],{"data":14387,"content":14388,"nodeType":276},{},[14389,14395],{"data":14390,"content":14391,"nodeType":314},{},[14392],{"data":14393,"marks":14394,"value":313,"nodeType":83},{},[],{"data":14396,"content":14397,"nodeType":168},{},[14398],{"data":14399,"marks":14400,"value":175,"nodeType":83},{},[],{"metadata":14402,"sys":14405,"fields":14410},{"tags":14403,"concepts":14404},[],[],{"space":14406,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14408,"publishedVersion":24,"revision":45,"locale":29},{"sys":14407},{"type":12,"linkType":13,"id":14},{"sys":14409},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14411},{"url":336,"details":14412,"fileName":342,"contentType":343},{"size":338,"image":14413},{"width":340,"height":341},{"sys":14415,"fields":14418},{"id":14416,"createdAt":14417},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":14419,"slug":14420,"articleIntro":-1,"category":14421},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[14422],{"metadata":14423,"sys":14426,"fields":14433},{"tags":14424,"concepts":14425},[],[],{"space":14427,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14429,"publishedVersion":292,"revision":24,"contentType":14431,"locale":29},{"sys":14428},{"type":12,"linkType":13,"id":14},{"sys":14430},{"id":21,"type":12,"linkType":22},{"sys":14432},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14434,"metaTitle":302,"metaDescription":303,"mainTitle":14435,"subtitle":321,"heroImage":14450,"ctaButton":344,"ctaLink":345},[301],{"data":14436,"content":14437,"nodeType":276},{},[14438,14444],{"data":14439,"content":14440,"nodeType":314},{},[14441],{"data":14442,"marks":14443,"value":313,"nodeType":83},{},[],{"data":14445,"content":14446,"nodeType":168},{},[14447],{"data":14448,"marks":14449,"value":175,"nodeType":83},{},[],{"metadata":14451,"sys":14454,"fields":14459},{"tags":14452,"concepts":14453},[],[],{"space":14455,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14457,"publishedVersion":24,"revision":45,"locale":29},{"sys":14456},{"type":12,"linkType":13,"id":14},{"sys":14458},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14460},{"url":336,"details":14461,"fileName":342,"contentType":343},{"size":338,"image":14462},{"width":340,"height":341},{"sys":14464,"fields":14467},{"id":14465,"createdAt":14466},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":14468,"slug":14469,"articleIntro":14468,"category":14470},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[14471],{"metadata":14472,"sys":14475,"fields":14482},{"tags":14473,"concepts":14474},[],[],{"space":14476,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14478,"publishedVersion":292,"revision":24,"contentType":14480,"locale":29},{"sys":14477},{"type":12,"linkType":13,"id":14},{"sys":14479},{"id":21,"type":12,"linkType":22},{"sys":14481},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14483,"metaTitle":302,"metaDescription":303,"mainTitle":14484,"subtitle":321,"heroImage":14499,"ctaButton":344,"ctaLink":345},[301],{"data":14485,"content":14486,"nodeType":276},{},[14487,14493],{"data":14488,"content":14489,"nodeType":314},{},[14490],{"data":14491,"marks":14492,"value":313,"nodeType":83},{},[],{"data":14494,"content":14495,"nodeType":168},{},[14496],{"data":14497,"marks":14498,"value":175,"nodeType":83},{},[],{"metadata":14500,"sys":14503,"fields":14508},{"tags":14501,"concepts":14502},[],[],{"space":14504,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14506,"publishedVersion":24,"revision":45,"locale":29},{"sys":14505},{"type":12,"linkType":13,"id":14},{"sys":14507},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14509},{"url":336,"details":14510,"fileName":342,"contentType":343},{"size":338,"image":14511},{"width":340,"height":341},{"sys":14513,"fields":14516},{"id":14514,"createdAt":14515},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":14517,"slug":14518,"articleIntro":14517,"category":14519},"6358 - Autres droits","compte-6358-autres-droits",[14520],{"metadata":14521,"sys":14524,"fields":14531},{"tags":14522,"concepts":14523},[],[],{"space":14525,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14527,"publishedVersion":292,"revision":24,"contentType":14529,"locale":29},{"sys":14526},{"type":12,"linkType":13,"id":14},{"sys":14528},{"id":21,"type":12,"linkType":22},{"sys":14530},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14532,"metaTitle":302,"metaDescription":303,"mainTitle":14533,"subtitle":321,"heroImage":14548,"ctaButton":344,"ctaLink":345},[301],{"data":14534,"content":14535,"nodeType":276},{},[14536,14542],{"data":14537,"content":14538,"nodeType":314},{},[14539],{"data":14540,"marks":14541,"value":313,"nodeType":83},{},[],{"data":14543,"content":14544,"nodeType":168},{},[14545],{"data":14546,"marks":14547,"value":175,"nodeType":83},{},[],{"metadata":14549,"sys":14552,"fields":14557},{"tags":14550,"concepts":14551},[],[],{"space":14553,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14555,"publishedVersion":24,"revision":45,"locale":29},{"sys":14554},{"type":12,"linkType":13,"id":14},{"sys":14556},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14558},{"url":336,"details":14559,"fileName":342,"contentType":343},{"size":338,"image":14560},{"width":340,"height":341},{"sys":14562,"fields":14565},{"id":14563,"createdAt":14564},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":14566,"slug":14567,"articleIntro":14566,"category":14568},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[14569],{"metadata":14570,"sys":14573,"fields":14580},{"tags":14571,"concepts":14572},[],[],{"space":14574,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14576,"publishedVersion":292,"revision":24,"contentType":14578,"locale":29},{"sys":14575},{"type":12,"linkType":13,"id":14},{"sys":14577},{"id":21,"type":12,"linkType":22},{"sys":14579},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14581,"metaTitle":302,"metaDescription":303,"mainTitle":14582,"subtitle":321,"heroImage":14597,"ctaButton":344,"ctaLink":345},[301],{"data":14583,"content":14584,"nodeType":276},{},[14585,14591],{"data":14586,"content":14587,"nodeType":314},{},[14588],{"data":14589,"marks":14590,"value":313,"nodeType":83},{},[],{"data":14592,"content":14593,"nodeType":168},{},[14594],{"data":14595,"marks":14596,"value":175,"nodeType":83},{},[],{"metadata":14598,"sys":14601,"fields":14606},{"tags":14599,"concepts":14600},[],[],{"space":14602,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14604,"publishedVersion":24,"revision":45,"locale":29},{"sys":14603},{"type":12,"linkType":13,"id":14},{"sys":14605},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14607},{"url":336,"details":14608,"fileName":342,"contentType":343},{"size":338,"image":14609},{"width":340,"height":341},{"sys":14611,"fields":14614},{"id":14612,"createdAt":14613},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":14615,"slug":14616,"articleIntro":14615,"category":14617},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[14618],{"metadata":14619,"sys":14622,"fields":14629},{"tags":14620,"concepts":14621},[],[],{"space":14623,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14625,"publishedVersion":292,"revision":24,"contentType":14627,"locale":29},{"sys":14624},{"type":12,"linkType":13,"id":14},{"sys":14626},{"id":21,"type":12,"linkType":22},{"sys":14628},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14630,"metaTitle":302,"metaDescription":303,"mainTitle":14631,"subtitle":321,"heroImage":14646,"ctaButton":344,"ctaLink":345},[301],{"data":14632,"content":14633,"nodeType":276},{},[14634,14640],{"data":14635,"content":14636,"nodeType":314},{},[14637],{"data":14638,"marks":14639,"value":313,"nodeType":83},{},[],{"data":14641,"content":14642,"nodeType":168},{},[14643],{"data":14644,"marks":14645,"value":175,"nodeType":83},{},[],{"metadata":14647,"sys":14650,"fields":14655},{"tags":14648,"concepts":14649},[],[],{"space":14651,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14653,"publishedVersion":24,"revision":45,"locale":29},{"sys":14652},{"type":12,"linkType":13,"id":14},{"sys":14654},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14656},{"url":336,"details":14657,"fileName":342,"contentType":343},{"size":338,"image":14658},{"width":340,"height":341},{"sys":14660,"fields":14663},{"id":14661,"createdAt":14662},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":14664,"slug":14665,"articleIntro":14664,"category":14666},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[14667],{"metadata":14668,"sys":14671,"fields":14678},{"tags":14669,"concepts":14670},[],[],{"space":14672,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14674,"publishedVersion":292,"revision":24,"contentType":14676,"locale":29},{"sys":14673},{"type":12,"linkType":13,"id":14},{"sys":14675},{"id":21,"type":12,"linkType":22},{"sys":14677},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14679,"metaTitle":302,"metaDescription":303,"mainTitle":14680,"subtitle":321,"heroImage":14695,"ctaButton":344,"ctaLink":345},[301],{"data":14681,"content":14682,"nodeType":276},{},[14683,14689],{"data":14684,"content":14685,"nodeType":314},{},[14686],{"data":14687,"marks":14688,"value":313,"nodeType":83},{},[],{"data":14690,"content":14691,"nodeType":168},{},[14692],{"data":14693,"marks":14694,"value":175,"nodeType":83},{},[],{"metadata":14696,"sys":14699,"fields":14704},{"tags":14697,"concepts":14698},[],[],{"space":14700,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14702,"publishedVersion":24,"revision":45,"locale":29},{"sys":14701},{"type":12,"linkType":13,"id":14},{"sys":14703},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14705},{"url":336,"details":14706,"fileName":342,"contentType":343},{"size":338,"image":14707},{"width":340,"height":341},{"sys":14709,"fields":14712},{"id":14710,"createdAt":14711},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":14713,"slug":14714,"articleIntro":14713,"category":14715},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[14716],{"metadata":14717,"sys":14720,"fields":14727},{"tags":14718,"concepts":14719},[],[],{"space":14721,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14723,"publishedVersion":292,"revision":24,"contentType":14725,"locale":29},{"sys":14722},{"type":12,"linkType":13,"id":14},{"sys":14724},{"id":21,"type":12,"linkType":22},{"sys":14726},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14728,"metaTitle":302,"metaDescription":303,"mainTitle":14729,"subtitle":321,"heroImage":14744,"ctaButton":344,"ctaLink":345},[301],{"data":14730,"content":14731,"nodeType":276},{},[14732,14738],{"data":14733,"content":14734,"nodeType":314},{},[14735],{"data":14736,"marks":14737,"value":313,"nodeType":83},{},[],{"data":14739,"content":14740,"nodeType":168},{},[14741],{"data":14742,"marks":14743,"value":175,"nodeType":83},{},[],{"metadata":14745,"sys":14748,"fields":14753},{"tags":14746,"concepts":14747},[],[],{"space":14749,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14751,"publishedVersion":24,"revision":45,"locale":29},{"sys":14750},{"type":12,"linkType":13,"id":14},{"sys":14752},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14754},{"url":336,"details":14755,"fileName":342,"contentType":343},{"size":338,"image":14756},{"width":340,"height":341},{"sys":14758,"fields":14761},{"id":14759,"createdAt":14760},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":14762,"slug":14763,"articleIntro":14762,"category":14764},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[14765],{"metadata":14766,"sys":14769,"fields":14776},{"tags":14767,"concepts":14768},[],[],{"space":14770,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14772,"publishedVersion":292,"revision":24,"contentType":14774,"locale":29},{"sys":14771},{"type":12,"linkType":13,"id":14},{"sys":14773},{"id":21,"type":12,"linkType":22},{"sys":14775},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14777,"metaTitle":302,"metaDescription":303,"mainTitle":14778,"subtitle":321,"heroImage":14793,"ctaButton":344,"ctaLink":345},[301],{"data":14779,"content":14780,"nodeType":276},{},[14781,14787],{"data":14782,"content":14783,"nodeType":314},{},[14784],{"data":14785,"marks":14786,"value":313,"nodeType":83},{},[],{"data":14788,"content":14789,"nodeType":168},{},[14790],{"data":14791,"marks":14792,"value":175,"nodeType":83},{},[],{"metadata":14794,"sys":14797,"fields":14802},{"tags":14795,"concepts":14796},[],[],{"space":14798,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14800,"publishedVersion":24,"revision":45,"locale":29},{"sys":14799},{"type":12,"linkType":13,"id":14},{"sys":14801},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14803},{"url":336,"details":14804,"fileName":342,"contentType":343},{"size":338,"image":14805},{"width":340,"height":341},{"sys":14807,"fields":14810},{"id":14808,"createdAt":14809},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":14811,"slug":14812,"articleIntro":14811,"category":14813},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[14814],{"metadata":14815,"sys":14818,"fields":14825},{"tags":14816,"concepts":14817},[],[],{"space":14819,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14821,"publishedVersion":292,"revision":24,"contentType":14823,"locale":29},{"sys":14820},{"type":12,"linkType":13,"id":14},{"sys":14822},{"id":21,"type":12,"linkType":22},{"sys":14824},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14826,"metaTitle":302,"metaDescription":303,"mainTitle":14827,"subtitle":321,"heroImage":14842,"ctaButton":344,"ctaLink":345},[301],{"data":14828,"content":14829,"nodeType":276},{},[14830,14836],{"data":14831,"content":14832,"nodeType":314},{},[14833],{"data":14834,"marks":14835,"value":313,"nodeType":83},{},[],{"data":14837,"content":14838,"nodeType":168},{},[14839],{"data":14840,"marks":14841,"value":175,"nodeType":83},{},[],{"metadata":14843,"sys":14846,"fields":14851},{"tags":14844,"concepts":14845},[],[],{"space":14847,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14849,"publishedVersion":24,"revision":45,"locale":29},{"sys":14848},{"type":12,"linkType":13,"id":14},{"sys":14850},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14852},{"url":336,"details":14853,"fileName":342,"contentType":343},{"size":338,"image":14854},{"width":340,"height":341},{"sys":14856,"fields":14859},{"id":14857,"createdAt":14858},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":14860,"slug":14861,"articleIntro":-1,"category":14862},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[14863],{"metadata":14864,"sys":14867,"fields":14874},{"tags":14865,"concepts":14866},[],[],{"space":14868,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14870,"publishedVersion":292,"revision":24,"contentType":14872,"locale":29},{"sys":14869},{"type":12,"linkType":13,"id":14},{"sys":14871},{"id":21,"type":12,"linkType":22},{"sys":14873},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14875,"metaTitle":302,"metaDescription":303,"mainTitle":14876,"subtitle":321,"heroImage":14891,"ctaButton":344,"ctaLink":345},[301],{"data":14877,"content":14878,"nodeType":276},{},[14879,14885],{"data":14880,"content":14881,"nodeType":314},{},[14882],{"data":14883,"marks":14884,"value":313,"nodeType":83},{},[],{"data":14886,"content":14887,"nodeType":168},{},[14888],{"data":14889,"marks":14890,"value":175,"nodeType":83},{},[],{"metadata":14892,"sys":14895,"fields":14900},{"tags":14893,"concepts":14894},[],[],{"space":14896,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14898,"publishedVersion":24,"revision":45,"locale":29},{"sys":14897},{"type":12,"linkType":13,"id":14},{"sys":14899},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14901},{"url":336,"details":14902,"fileName":342,"contentType":343},{"size":338,"image":14903},{"width":340,"height":341},{"sys":14905,"fields":14908},{"id":14906,"createdAt":14907},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":14909,"slug":14910,"articleIntro":-1,"category":14911},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[14912],{"metadata":14913,"sys":14916,"fields":14923},{"tags":14914,"concepts":14915},[],[],{"space":14917,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14919,"publishedVersion":292,"revision":24,"contentType":14921,"locale":29},{"sys":14918},{"type":12,"linkType":13,"id":14},{"sys":14920},{"id":21,"type":12,"linkType":22},{"sys":14922},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14924,"metaTitle":302,"metaDescription":303,"mainTitle":14925,"subtitle":321,"heroImage":14940,"ctaButton":344,"ctaLink":345},[301],{"data":14926,"content":14927,"nodeType":276},{},[14928,14934],{"data":14929,"content":14930,"nodeType":314},{},[14931],{"data":14932,"marks":14933,"value":313,"nodeType":83},{},[],{"data":14935,"content":14936,"nodeType":168},{},[14937],{"data":14938,"marks":14939,"value":175,"nodeType":83},{},[],{"metadata":14941,"sys":14944,"fields":14949},{"tags":14942,"concepts":14943},[],[],{"space":14945,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14947,"publishedVersion":24,"revision":45,"locale":29},{"sys":14946},{"type":12,"linkType":13,"id":14},{"sys":14948},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14950},{"url":336,"details":14951,"fileName":342,"contentType":343},{"size":338,"image":14952},{"width":340,"height":341},{"sys":14954,"fields":14957},{"id":14955,"createdAt":14956},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":14958,"slug":14959,"articleIntro":-1,"category":14960},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[14961],{"metadata":14962,"sys":14965,"fields":14972},{"tags":14963,"concepts":14964},[],[],{"space":14966,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":14968,"publishedVersion":292,"revision":24,"contentType":14970,"locale":29},{"sys":14967},{"type":12,"linkType":13,"id":14},{"sys":14969},{"id":21,"type":12,"linkType":22},{"sys":14971},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":14973,"metaTitle":302,"metaDescription":303,"mainTitle":14974,"subtitle":321,"heroImage":14989,"ctaButton":344,"ctaLink":345},[301],{"data":14975,"content":14976,"nodeType":276},{},[14977,14983],{"data":14978,"content":14979,"nodeType":314},{},[14980],{"data":14981,"marks":14982,"value":313,"nodeType":83},{},[],{"data":14984,"content":14985,"nodeType":168},{},[14986],{"data":14987,"marks":14988,"value":175,"nodeType":83},{},[],{"metadata":14990,"sys":14993,"fields":14998},{"tags":14991,"concepts":14992},[],[],{"space":14994,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":14996,"publishedVersion":24,"revision":45,"locale":29},{"sys":14995},{"type":12,"linkType":13,"id":14},{"sys":14997},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":14999},{"url":336,"details":15000,"fileName":342,"contentType":343},{"size":338,"image":15001},{"width":340,"height":341},{"sys":15003,"fields":15006},{"id":15004,"createdAt":15005},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":15007,"slug":15008,"articleIntro":15007,"category":15009},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[15010],{"metadata":15011,"sys":15014,"fields":15021},{"tags":15012,"concepts":15013},[],[],{"space":15015,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15017,"publishedVersion":292,"revision":24,"contentType":15019,"locale":29},{"sys":15016},{"type":12,"linkType":13,"id":14},{"sys":15018},{"id":21,"type":12,"linkType":22},{"sys":15020},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15022,"metaTitle":302,"metaDescription":303,"mainTitle":15023,"subtitle":321,"heroImage":15038,"ctaButton":344,"ctaLink":345},[301],{"data":15024,"content":15025,"nodeType":276},{},[15026,15032],{"data":15027,"content":15028,"nodeType":314},{},[15029],{"data":15030,"marks":15031,"value":313,"nodeType":83},{},[],{"data":15033,"content":15034,"nodeType":168},{},[15035],{"data":15036,"marks":15037,"value":175,"nodeType":83},{},[],{"metadata":15039,"sys":15042,"fields":15047},{"tags":15040,"concepts":15041},[],[],{"space":15043,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15045,"publishedVersion":24,"revision":45,"locale":29},{"sys":15044},{"type":12,"linkType":13,"id":14},{"sys":15046},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15048},{"url":336,"details":15049,"fileName":342,"contentType":343},{"size":338,"image":15050},{"width":340,"height":341},{"sys":15052,"fields":15055},{"id":15053,"createdAt":15054},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":15056,"slug":15057,"articleIntro":15056,"category":15058},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[15059],{"metadata":15060,"sys":15063,"fields":15070},{"tags":15061,"concepts":15062},[],[],{"space":15064,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15066,"publishedVersion":292,"revision":24,"contentType":15068,"locale":29},{"sys":15065},{"type":12,"linkType":13,"id":14},{"sys":15067},{"id":21,"type":12,"linkType":22},{"sys":15069},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15071,"metaTitle":302,"metaDescription":303,"mainTitle":15072,"subtitle":321,"heroImage":15087,"ctaButton":344,"ctaLink":345},[301],{"data":15073,"content":15074,"nodeType":276},{},[15075,15081],{"data":15076,"content":15077,"nodeType":314},{},[15078],{"data":15079,"marks":15080,"value":313,"nodeType":83},{},[],{"data":15082,"content":15083,"nodeType":168},{},[15084],{"data":15085,"marks":15086,"value":175,"nodeType":83},{},[],{"metadata":15088,"sys":15091,"fields":15096},{"tags":15089,"concepts":15090},[],[],{"space":15092,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15094,"publishedVersion":24,"revision":45,"locale":29},{"sys":15093},{"type":12,"linkType":13,"id":14},{"sys":15095},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15097},{"url":336,"details":15098,"fileName":342,"contentType":343},{"size":338,"image":15099},{"width":340,"height":341},{"sys":15101,"fields":15104},{"id":15102,"createdAt":15103},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":15105,"slug":15106,"articleIntro":15105,"category":15107},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[15108],{"metadata":15109,"sys":15112,"fields":15119},{"tags":15110,"concepts":15111},[],[],{"space":15113,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15115,"publishedVersion":292,"revision":24,"contentType":15117,"locale":29},{"sys":15114},{"type":12,"linkType":13,"id":14},{"sys":15116},{"id":21,"type":12,"linkType":22},{"sys":15118},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15120,"metaTitle":302,"metaDescription":303,"mainTitle":15121,"subtitle":321,"heroImage":15136,"ctaButton":344,"ctaLink":345},[301],{"data":15122,"content":15123,"nodeType":276},{},[15124,15130],{"data":15125,"content":15126,"nodeType":314},{},[15127],{"data":15128,"marks":15129,"value":313,"nodeType":83},{},[],{"data":15131,"content":15132,"nodeType":168},{},[15133],{"data":15134,"marks":15135,"value":175,"nodeType":83},{},[],{"metadata":15137,"sys":15140,"fields":15145},{"tags":15138,"concepts":15139},[],[],{"space":15141,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15143,"publishedVersion":24,"revision":45,"locale":29},{"sys":15142},{"type":12,"linkType":13,"id":14},{"sys":15144},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15146},{"url":336,"details":15147,"fileName":342,"contentType":343},{"size":338,"image":15148},{"width":340,"height":341},{"sys":15150,"fields":15153},{"id":15151,"createdAt":15152},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":15154,"slug":15155,"articleIntro":15154,"category":15156},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[15157],{"metadata":15158,"sys":15161,"fields":15168},{"tags":15159,"concepts":15160},[],[],{"space":15162,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15164,"publishedVersion":292,"revision":24,"contentType":15166,"locale":29},{"sys":15163},{"type":12,"linkType":13,"id":14},{"sys":15165},{"id":21,"type":12,"linkType":22},{"sys":15167},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15169,"metaTitle":302,"metaDescription":303,"mainTitle":15170,"subtitle":321,"heroImage":15185,"ctaButton":344,"ctaLink":345},[301],{"data":15171,"content":15172,"nodeType":276},{},[15173,15179],{"data":15174,"content":15175,"nodeType":314},{},[15176],{"data":15177,"marks":15178,"value":313,"nodeType":83},{},[],{"data":15180,"content":15181,"nodeType":168},{},[15182],{"data":15183,"marks":15184,"value":175,"nodeType":83},{},[],{"metadata":15186,"sys":15189,"fields":15194},{"tags":15187,"concepts":15188},[],[],{"space":15190,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15192,"publishedVersion":24,"revision":45,"locale":29},{"sys":15191},{"type":12,"linkType":13,"id":14},{"sys":15193},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15195},{"url":336,"details":15196,"fileName":342,"contentType":343},{"size":338,"image":15197},{"width":340,"height":341},{"sys":15199,"fields":15202},{"id":15200,"createdAt":15201},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":15203,"slug":15204,"articleIntro":-1,"category":15205},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[15206],{"metadata":15207,"sys":15210,"fields":15217},{"tags":15208,"concepts":15209},[],[],{"space":15211,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15213,"publishedVersion":292,"revision":24,"contentType":15215,"locale":29},{"sys":15212},{"type":12,"linkType":13,"id":14},{"sys":15214},{"id":21,"type":12,"linkType":22},{"sys":15216},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15218,"metaTitle":302,"metaDescription":303,"mainTitle":15219,"subtitle":321,"heroImage":15234,"ctaButton":344,"ctaLink":345},[301],{"data":15220,"content":15221,"nodeType":276},{},[15222,15228],{"data":15223,"content":15224,"nodeType":314},{},[15225],{"data":15226,"marks":15227,"value":313,"nodeType":83},{},[],{"data":15229,"content":15230,"nodeType":168},{},[15231],{"data":15232,"marks":15233,"value":175,"nodeType":83},{},[],{"metadata":15235,"sys":15238,"fields":15243},{"tags":15236,"concepts":15237},[],[],{"space":15239,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15241,"publishedVersion":24,"revision":45,"locale":29},{"sys":15240},{"type":12,"linkType":13,"id":14},{"sys":15242},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15244},{"url":336,"details":15245,"fileName":342,"contentType":343},{"size":338,"image":15246},{"width":340,"height":341},{"sys":15248,"fields":15251},{"id":15249,"createdAt":15250},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":15252,"slug":15253,"articleIntro":15252,"category":15254},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[15255],{"metadata":15256,"sys":15259,"fields":15266},{"tags":15257,"concepts":15258},[],[],{"space":15260,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15262,"publishedVersion":292,"revision":24,"contentType":15264,"locale":29},{"sys":15261},{"type":12,"linkType":13,"id":14},{"sys":15263},{"id":21,"type":12,"linkType":22},{"sys":15265},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15267,"metaTitle":302,"metaDescription":303,"mainTitle":15268,"subtitle":321,"heroImage":15283,"ctaButton":344,"ctaLink":345},[301],{"data":15269,"content":15270,"nodeType":276},{},[15271,15277],{"data":15272,"content":15273,"nodeType":314},{},[15274],{"data":15275,"marks":15276,"value":313,"nodeType":83},{},[],{"data":15278,"content":15279,"nodeType":168},{},[15280],{"data":15281,"marks":15282,"value":175,"nodeType":83},{},[],{"metadata":15284,"sys":15287,"fields":15292},{"tags":15285,"concepts":15286},[],[],{"space":15288,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15290,"publishedVersion":24,"revision":45,"locale":29},{"sys":15289},{"type":12,"linkType":13,"id":14},{"sys":15291},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15293},{"url":336,"details":15294,"fileName":342,"contentType":343},{"size":338,"image":15295},{"width":340,"height":341},{"sys":15297,"fields":15300},{"id":15298,"createdAt":15299},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":15301,"slug":15302,"articleIntro":15303,"category":15304},"Compte 76 - Produits financiers","compte-76-produits-financiers","Le compte 76 regroupe tous les produits financiers de l’entreprise : dividendes, intérêts, gains de change et cessions, soumis à l’impôt sur les sociétés.",[15305],{"metadata":15306,"sys":15309,"fields":15316},{"tags":15307,"concepts":15308},[],[],{"space":15310,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15312,"publishedVersion":292,"revision":24,"contentType":15314,"locale":29},{"sys":15311},{"type":12,"linkType":13,"id":14},{"sys":15313},{"id":21,"type":12,"linkType":22},{"sys":15315},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15317,"metaTitle":302,"metaDescription":303,"mainTitle":15318,"subtitle":321,"heroImage":15333,"ctaButton":344,"ctaLink":345},[301],{"data":15319,"content":15320,"nodeType":276},{},[15321,15327],{"data":15322,"content":15323,"nodeType":314},{},[15324],{"data":15325,"marks":15326,"value":313,"nodeType":83},{},[],{"data":15328,"content":15329,"nodeType":168},{},[15330],{"data":15331,"marks":15332,"value":175,"nodeType":83},{},[],{"metadata":15334,"sys":15337,"fields":15342},{"tags":15335,"concepts":15336},[],[],{"space":15338,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15340,"publishedVersion":24,"revision":45,"locale":29},{"sys":15339},{"type":12,"linkType":13,"id":14},{"sys":15341},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15343},{"url":336,"details":15344,"fileName":342,"contentType":343},{"size":338,"image":15345},{"width":340,"height":341},{"sys":15347,"fields":15350},{"id":15348,"createdAt":15349},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":15351,"slug":15352,"articleIntro":15351,"category":15353},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[15354],{"metadata":15355,"sys":15358,"fields":15365},{"tags":15356,"concepts":15357},[],[],{"space":15359,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15361,"publishedVersion":292,"revision":24,"contentType":15363,"locale":29},{"sys":15360},{"type":12,"linkType":13,"id":14},{"sys":15362},{"id":21,"type":12,"linkType":22},{"sys":15364},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15366,"metaTitle":302,"metaDescription":303,"mainTitle":15367,"subtitle":321,"heroImage":15382,"ctaButton":344,"ctaLink":345},[301],{"data":15368,"content":15369,"nodeType":276},{},[15370,15376],{"data":15371,"content":15372,"nodeType":314},{},[15373],{"data":15374,"marks":15375,"value":313,"nodeType":83},{},[],{"data":15377,"content":15378,"nodeType":168},{},[15379],{"data":15380,"marks":15381,"value":175,"nodeType":83},{},[],{"metadata":15383,"sys":15386,"fields":15391},{"tags":15384,"concepts":15385},[],[],{"space":15387,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15389,"publishedVersion":24,"revision":45,"locale":29},{"sys":15388},{"type":12,"linkType":13,"id":14},{"sys":15390},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15392},{"url":336,"details":15393,"fileName":342,"contentType":343},{"size":338,"image":15394},{"width":340,"height":341},{"sys":15396,"fields":15398},{"id":15397,"createdAt":5592},"3I5KJd4shZBebKbC7AQxh7",{"title":15399,"slug":15400,"articleIntro":15399,"category":15401},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[15402],{"metadata":15403,"sys":15406,"fields":15413},{"tags":15404,"concepts":15405},[],[],{"space":15407,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15409,"publishedVersion":292,"revision":24,"contentType":15411,"locale":29},{"sys":15408},{"type":12,"linkType":13,"id":14},{"sys":15410},{"id":21,"type":12,"linkType":22},{"sys":15412},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15414,"metaTitle":302,"metaDescription":303,"mainTitle":15415,"subtitle":321,"heroImage":15430,"ctaButton":344,"ctaLink":345},[301],{"data":15416,"content":15417,"nodeType":276},{},[15418,15424],{"data":15419,"content":15420,"nodeType":314},{},[15421],{"data":15422,"marks":15423,"value":313,"nodeType":83},{},[],{"data":15425,"content":15426,"nodeType":168},{},[15427],{"data":15428,"marks":15429,"value":175,"nodeType":83},{},[],{"metadata":15431,"sys":15434,"fields":15439},{"tags":15432,"concepts":15433},[],[],{"space":15435,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15437,"publishedVersion":24,"revision":45,"locale":29},{"sys":15436},{"type":12,"linkType":13,"id":14},{"sys":15438},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15440},{"url":336,"details":15441,"fileName":342,"contentType":343},{"size":338,"image":15442},{"width":340,"height":341},{"sys":15444,"fields":15447},{"id":15445,"createdAt":15446},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":15448,"slug":15449,"articleIntro":15448,"category":15450},"291 - Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)","compte-291-depreciations-des-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-21",[15451],{"metadata":15452,"sys":15455,"fields":15462},{"tags":15453,"concepts":15454},[],[],{"space":15456,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15458,"publishedVersion":292,"revision":24,"contentType":15460,"locale":29},{"sys":15457},{"type":12,"linkType":13,"id":14},{"sys":15459},{"id":21,"type":12,"linkType":22},{"sys":15461},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15463,"metaTitle":302,"metaDescription":303,"mainTitle":15464,"subtitle":321,"heroImage":15479,"ctaButton":344,"ctaLink":345},[301],{"data":15465,"content":15466,"nodeType":276},{},[15467,15473],{"data":15468,"content":15469,"nodeType":314},{},[15470],{"data":15471,"marks":15472,"value":313,"nodeType":83},{},[],{"data":15474,"content":15475,"nodeType":168},{},[15476],{"data":15477,"marks":15478,"value":175,"nodeType":83},{},[],{"metadata":15480,"sys":15483,"fields":15488},{"tags":15481,"concepts":15482},[],[],{"space":15484,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15486,"publishedVersion":24,"revision":45,"locale":29},{"sys":15485},{"type":12,"linkType":13,"id":14},{"sys":15487},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15489},{"url":336,"details":15490,"fileName":342,"contentType":343},{"size":338,"image":15491},{"width":340,"height":341},{"sys":15493,"fields":15496},{"id":15494,"createdAt":15495},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":15497,"slug":15498,"articleIntro":15497,"category":15499},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[15500],{"metadata":15501,"sys":15504,"fields":15511},{"tags":15502,"concepts":15503},[],[],{"space":15505,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15507,"publishedVersion":292,"revision":24,"contentType":15509,"locale":29},{"sys":15506},{"type":12,"linkType":13,"id":14},{"sys":15508},{"id":21,"type":12,"linkType":22},{"sys":15510},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15512,"metaTitle":302,"metaDescription":303,"mainTitle":15513,"subtitle":321,"heroImage":15528,"ctaButton":344,"ctaLink":345},[301],{"data":15514,"content":15515,"nodeType":276},{},[15516,15522],{"data":15517,"content":15518,"nodeType":314},{},[15519],{"data":15520,"marks":15521,"value":313,"nodeType":83},{},[],{"data":15523,"content":15524,"nodeType":168},{},[15525],{"data":15526,"marks":15527,"value":175,"nodeType":83},{},[],{"metadata":15529,"sys":15532,"fields":15537},{"tags":15530,"concepts":15531},[],[],{"space":15533,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15535,"publishedVersion":24,"revision":45,"locale":29},{"sys":15534},{"type":12,"linkType":13,"id":14},{"sys":15536},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15538},{"url":336,"details":15539,"fileName":342,"contentType":343},{"size":338,"image":15540},{"width":340,"height":341},{"sys":15542,"fields":15545},{"id":15543,"createdAt":15544},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":15546,"slug":15547,"articleIntro":15546,"category":15548},"Compte 60 - Achats","compte-60-achats",[15549],{"metadata":15550,"sys":15553,"fields":15560},{"tags":15551,"concepts":15552},[],[],{"space":15554,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15556,"publishedVersion":292,"revision":24,"contentType":15558,"locale":29},{"sys":15555},{"type":12,"linkType":13,"id":14},{"sys":15557},{"id":21,"type":12,"linkType":22},{"sys":15559},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15561,"metaTitle":302,"metaDescription":303,"mainTitle":15562,"subtitle":321,"heroImage":15577,"ctaButton":344,"ctaLink":345},[301],{"data":15563,"content":15564,"nodeType":276},{},[15565,15571],{"data":15566,"content":15567,"nodeType":314},{},[15568],{"data":15569,"marks":15570,"value":313,"nodeType":83},{},[],{"data":15572,"content":15573,"nodeType":168},{},[15574],{"data":15575,"marks":15576,"value":175,"nodeType":83},{},[],{"metadata":15578,"sys":15581,"fields":15586},{"tags":15579,"concepts":15580},[],[],{"space":15582,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15584,"publishedVersion":24,"revision":45,"locale":29},{"sys":15583},{"type":12,"linkType":13,"id":14},{"sys":15585},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15587},{"url":336,"details":15588,"fileName":342,"contentType":343},{"size":338,"image":15589},{"width":340,"height":341},{"sys":15591,"fields":15594},{"id":15592,"createdAt":15593},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":15595,"slug":15596,"articleIntro":-1,"category":15597},"Compte 628 - Divers","compte-628-divers",[15598],{"metadata":15599,"sys":15602,"fields":15609},{"tags":15600,"concepts":15601},[],[],{"space":15603,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15605,"publishedVersion":292,"revision":24,"contentType":15607,"locale":29},{"sys":15604},{"type":12,"linkType":13,"id":14},{"sys":15606},{"id":21,"type":12,"linkType":22},{"sys":15608},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15610,"metaTitle":302,"metaDescription":303,"mainTitle":15611,"subtitle":321,"heroImage":15626,"ctaButton":344,"ctaLink":345},[301],{"data":15612,"content":15613,"nodeType":276},{},[15614,15620],{"data":15615,"content":15616,"nodeType":314},{},[15617],{"data":15618,"marks":15619,"value":313,"nodeType":83},{},[],{"data":15621,"content":15622,"nodeType":168},{},[15623],{"data":15624,"marks":15625,"value":175,"nodeType":83},{},[],{"metadata":15627,"sys":15630,"fields":15635},{"tags":15628,"concepts":15629},[],[],{"space":15631,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15633,"publishedVersion":24,"revision":45,"locale":29},{"sys":15632},{"type":12,"linkType":13,"id":14},{"sys":15634},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15636},{"url":336,"details":15637,"fileName":342,"contentType":343},{"size":338,"image":15638},{"width":340,"height":341},{"sys":15640,"fields":15643},{"id":15641,"createdAt":15642},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":15644,"slug":15645,"articleIntro":15644,"category":15646},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[15647],{"metadata":15648,"sys":15651,"fields":15658},{"tags":15649,"concepts":15650},[],[],{"space":15652,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15654,"publishedVersion":292,"revision":24,"contentType":15656,"locale":29},{"sys":15653},{"type":12,"linkType":13,"id":14},{"sys":15655},{"id":21,"type":12,"linkType":22},{"sys":15657},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15659,"metaTitle":302,"metaDescription":303,"mainTitle":15660,"subtitle":321,"heroImage":15675,"ctaButton":344,"ctaLink":345},[301],{"data":15661,"content":15662,"nodeType":276},{},[15663,15669],{"data":15664,"content":15665,"nodeType":314},{},[15666],{"data":15667,"marks":15668,"value":313,"nodeType":83},{},[],{"data":15670,"content":15671,"nodeType":168},{},[15672],{"data":15673,"marks":15674,"value":175,"nodeType":83},{},[],{"metadata":15676,"sys":15679,"fields":15684},{"tags":15677,"concepts":15678},[],[],{"space":15680,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15682,"publishedVersion":24,"revision":45,"locale":29},{"sys":15681},{"type":12,"linkType":13,"id":14},{"sys":15683},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15685},{"url":336,"details":15686,"fileName":342,"contentType":343},{"size":338,"image":15687},{"width":340,"height":341},{"sys":15689,"fields":15692},{"id":15690,"createdAt":15691},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":15693,"slug":15694,"articleIntro":15693,"category":15695},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[15696],{"metadata":15697,"sys":15700,"fields":15707},{"tags":15698,"concepts":15699},[],[],{"space":15701,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15703,"publishedVersion":292,"revision":24,"contentType":15705,"locale":29},{"sys":15702},{"type":12,"linkType":13,"id":14},{"sys":15704},{"id":21,"type":12,"linkType":22},{"sys":15706},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15708,"metaTitle":302,"metaDescription":303,"mainTitle":15709,"subtitle":321,"heroImage":15724,"ctaButton":344,"ctaLink":345},[301],{"data":15710,"content":15711,"nodeType":276},{},[15712,15718],{"data":15713,"content":15714,"nodeType":314},{},[15715],{"data":15716,"marks":15717,"value":313,"nodeType":83},{},[],{"data":15719,"content":15720,"nodeType":168},{},[15721],{"data":15722,"marks":15723,"value":175,"nodeType":83},{},[],{"metadata":15725,"sys":15728,"fields":15733},{"tags":15726,"concepts":15727},[],[],{"space":15729,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15731,"publishedVersion":24,"revision":45,"locale":29},{"sys":15730},{"type":12,"linkType":13,"id":14},{"sys":15732},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15734},{"url":336,"details":15735,"fileName":342,"contentType":343},{"size":338,"image":15736},{"width":340,"height":341},{"sys":15738,"fields":15741},{"id":15739,"createdAt":15740},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":15742,"slug":15743,"articleIntro":15742,"category":15744},"1688 - Intérêts courus","compte-1688-interets-courus",[15745],{"metadata":15746,"sys":15749,"fields":15756},{"tags":15747,"concepts":15748},[],[],{"space":15750,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15752,"publishedVersion":292,"revision":24,"contentType":15754,"locale":29},{"sys":15751},{"type":12,"linkType":13,"id":14},{"sys":15753},{"id":21,"type":12,"linkType":22},{"sys":15755},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15757,"metaTitle":302,"metaDescription":303,"mainTitle":15758,"subtitle":321,"heroImage":15773,"ctaButton":344,"ctaLink":345},[301],{"data":15759,"content":15760,"nodeType":276},{},[15761,15767],{"data":15762,"content":15763,"nodeType":314},{},[15764],{"data":15765,"marks":15766,"value":313,"nodeType":83},{},[],{"data":15768,"content":15769,"nodeType":168},{},[15770],{"data":15771,"marks":15772,"value":175,"nodeType":83},{},[],{"metadata":15774,"sys":15777,"fields":15782},{"tags":15775,"concepts":15776},[],[],{"space":15778,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15780,"publishedVersion":24,"revision":45,"locale":29},{"sys":15779},{"type":12,"linkType":13,"id":14},{"sys":15781},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15783},{"url":336,"details":15784,"fileName":342,"contentType":343},{"size":338,"image":15785},{"width":340,"height":341},{"sys":15787,"fields":15790},{"id":15788,"createdAt":15789},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":15791,"slug":15792,"articleIntro":15791,"category":15793},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[15794],{"metadata":15795,"sys":15798,"fields":15805},{"tags":15796,"concepts":15797},[],[],{"space":15799,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15801,"publishedVersion":292,"revision":24,"contentType":15803,"locale":29},{"sys":15800},{"type":12,"linkType":13,"id":14},{"sys":15802},{"id":21,"type":12,"linkType":22},{"sys":15804},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15806,"metaTitle":302,"metaDescription":303,"mainTitle":15807,"subtitle":321,"heroImage":15822,"ctaButton":344,"ctaLink":345},[301],{"data":15808,"content":15809,"nodeType":276},{},[15810,15816],{"data":15811,"content":15812,"nodeType":314},{},[15813],{"data":15814,"marks":15815,"value":313,"nodeType":83},{},[],{"data":15817,"content":15818,"nodeType":168},{},[15819],{"data":15820,"marks":15821,"value":175,"nodeType":83},{},[],{"metadata":15823,"sys":15826,"fields":15831},{"tags":15824,"concepts":15825},[],[],{"space":15827,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15829,"publishedVersion":24,"revision":45,"locale":29},{"sys":15828},{"type":12,"linkType":13,"id":14},{"sys":15830},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15832},{"url":336,"details":15833,"fileName":342,"contentType":343},{"size":338,"image":15834},{"width":340,"height":341},{"sys":15836,"fields":15839},{"id":15837,"createdAt":15838},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":15840,"slug":15841,"articleIntro":-1,"category":15842},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[15843],{"metadata":15844,"sys":15847,"fields":15854},{"tags":15845,"concepts":15846},[],[],{"space":15848,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15850,"publishedVersion":292,"revision":24,"contentType":15852,"locale":29},{"sys":15849},{"type":12,"linkType":13,"id":14},{"sys":15851},{"id":21,"type":12,"linkType":22},{"sys":15853},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15855,"metaTitle":302,"metaDescription":303,"mainTitle":15856,"subtitle":321,"heroImage":15871,"ctaButton":344,"ctaLink":345},[301],{"data":15857,"content":15858,"nodeType":276},{},[15859,15865],{"data":15860,"content":15861,"nodeType":314},{},[15862],{"data":15863,"marks":15864,"value":313,"nodeType":83},{},[],{"data":15866,"content":15867,"nodeType":168},{},[15868],{"data":15869,"marks":15870,"value":175,"nodeType":83},{},[],{"metadata":15872,"sys":15875,"fields":15880},{"tags":15873,"concepts":15874},[],[],{"space":15876,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15878,"publishedVersion":24,"revision":45,"locale":29},{"sys":15877},{"type":12,"linkType":13,"id":14},{"sys":15879},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15881},{"url":336,"details":15882,"fileName":342,"contentType":343},{"size":338,"image":15883},{"width":340,"height":341},{"sys":15885,"fields":15888},{"id":15886,"createdAt":15887},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":15889,"slug":15890,"articleIntro":15889,"category":15891},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[15892],{"metadata":15893,"sys":15896,"fields":15903},{"tags":15894,"concepts":15895},[],[],{"space":15897,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15899,"publishedVersion":292,"revision":24,"contentType":15901,"locale":29},{"sys":15898},{"type":12,"linkType":13,"id":14},{"sys":15900},{"id":21,"type":12,"linkType":22},{"sys":15902},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15904,"metaTitle":302,"metaDescription":303,"mainTitle":15905,"subtitle":321,"heroImage":15920,"ctaButton":344,"ctaLink":345},[301],{"data":15906,"content":15907,"nodeType":276},{},[15908,15914],{"data":15909,"content":15910,"nodeType":314},{},[15911],{"data":15912,"marks":15913,"value":313,"nodeType":83},{},[],{"data":15915,"content":15916,"nodeType":168},{},[15917],{"data":15918,"marks":15919,"value":175,"nodeType":83},{},[],{"metadata":15921,"sys":15924,"fields":15929},{"tags":15922,"concepts":15923},[],[],{"space":15925,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15927,"publishedVersion":24,"revision":45,"locale":29},{"sys":15926},{"type":12,"linkType":13,"id":14},{"sys":15928},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15930},{"url":336,"details":15931,"fileName":342,"contentType":343},{"size":338,"image":15932},{"width":340,"height":341},{"sys":15934,"fields":15937},{"id":15935,"createdAt":15936},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":15938,"slug":15939,"articleIntro":-1,"category":15940},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[15941],{"metadata":15942,"sys":15945,"fields":15952},{"tags":15943,"concepts":15944},[],[],{"space":15946,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15948,"publishedVersion":292,"revision":24,"contentType":15950,"locale":29},{"sys":15947},{"type":12,"linkType":13,"id":14},{"sys":15949},{"id":21,"type":12,"linkType":22},{"sys":15951},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":15953,"metaTitle":302,"metaDescription":303,"mainTitle":15954,"subtitle":321,"heroImage":15969,"ctaButton":344,"ctaLink":345},[301],{"data":15955,"content":15956,"nodeType":276},{},[15957,15963],{"data":15958,"content":15959,"nodeType":314},{},[15960],{"data":15961,"marks":15962,"value":313,"nodeType":83},{},[],{"data":15964,"content":15965,"nodeType":168},{},[15966],{"data":15967,"marks":15968,"value":175,"nodeType":83},{},[],{"metadata":15970,"sys":15973,"fields":15978},{"tags":15971,"concepts":15972},[],[],{"space":15974,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":15976,"publishedVersion":24,"revision":45,"locale":29},{"sys":15975},{"type":12,"linkType":13,"id":14},{"sys":15977},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":15979},{"url":336,"details":15980,"fileName":342,"contentType":343},{"size":338,"image":15981},{"width":340,"height":341},{"sys":15983,"fields":15986},{"id":15984,"createdAt":15985},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":15987,"slug":15988,"articleIntro":-1,"category":15989},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[15990],{"metadata":15991,"sys":15994,"fields":16001},{"tags":15992,"concepts":15993},[],[],{"space":15995,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":15997,"publishedVersion":292,"revision":24,"contentType":15999,"locale":29},{"sys":15996},{"type":12,"linkType":13,"id":14},{"sys":15998},{"id":21,"type":12,"linkType":22},{"sys":16000},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16002,"metaTitle":302,"metaDescription":303,"mainTitle":16003,"subtitle":321,"heroImage":16018,"ctaButton":344,"ctaLink":345},[301],{"data":16004,"content":16005,"nodeType":276},{},[16006,16012],{"data":16007,"content":16008,"nodeType":314},{},[16009],{"data":16010,"marks":16011,"value":313,"nodeType":83},{},[],{"data":16013,"content":16014,"nodeType":168},{},[16015],{"data":16016,"marks":16017,"value":175,"nodeType":83},{},[],{"metadata":16019,"sys":16022,"fields":16027},{"tags":16020,"concepts":16021},[],[],{"space":16023,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16025,"publishedVersion":24,"revision":45,"locale":29},{"sys":16024},{"type":12,"linkType":13,"id":14},{"sys":16026},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16028},{"url":336,"details":16029,"fileName":342,"contentType":343},{"size":338,"image":16030},{"width":340,"height":341},{"sys":16032,"fields":16035},{"id":16033,"createdAt":16034},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":16036,"slug":16037,"articleIntro":-1,"category":16038},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[16039],{"metadata":16040,"sys":16043,"fields":16050},{"tags":16041,"concepts":16042},[],[],{"space":16044,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16046,"publishedVersion":292,"revision":24,"contentType":16048,"locale":29},{"sys":16045},{"type":12,"linkType":13,"id":14},{"sys":16047},{"id":21,"type":12,"linkType":22},{"sys":16049},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16051,"metaTitle":302,"metaDescription":303,"mainTitle":16052,"subtitle":321,"heroImage":16067,"ctaButton":344,"ctaLink":345},[301],{"data":16053,"content":16054,"nodeType":276},{},[16055,16061],{"data":16056,"content":16057,"nodeType":314},{},[16058],{"data":16059,"marks":16060,"value":313,"nodeType":83},{},[],{"data":16062,"content":16063,"nodeType":168},{},[16064],{"data":16065,"marks":16066,"value":175,"nodeType":83},{},[],{"metadata":16068,"sys":16071,"fields":16076},{"tags":16069,"concepts":16070},[],[],{"space":16072,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16074,"publishedVersion":24,"revision":45,"locale":29},{"sys":16073},{"type":12,"linkType":13,"id":14},{"sys":16075},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16077},{"url":336,"details":16078,"fileName":342,"contentType":343},{"size":338,"image":16079},{"width":340,"height":341},{"sys":16081,"fields":16084},{"id":16082,"createdAt":16083},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":16085,"slug":16086,"articleIntro":16087,"category":16088},"Comment comptabiliser la taxe foncière ?","comment-comptabiliser-la-taxe-fonciere","Votre entreprise est propriétaire d’un ou de plusieurs biens immobiliers ? À ce titre, vous êtes redevable de la taxe foncière. Cet impôt local calculé par les collectivités (territoriales ou communales) s’applique également aux entreprises locataires si leur bail stipule que la taxe foncière est à leur charge. Payable chaque année, la taxe foncière est une charge déductible qu’il faut enregistrer dans votre plan comptable général. Mais comment comptabiliser la taxe foncière ? Quels comptes comptables utiliser ? Découvrez les réponses à vos questions, les cas particuliers qui s’appliquent et des exemples concrets pour une comptabilité optimale.",[16089],{"metadata":16090,"sys":16093,"fields":16100},{"tags":16091,"concepts":16092},[],[],{"space":16094,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16096,"publishedVersion":292,"revision":24,"contentType":16098,"locale":29},{"sys":16095},{"type":12,"linkType":13,"id":14},{"sys":16097},{"id":21,"type":12,"linkType":22},{"sys":16099},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16101,"metaTitle":302,"metaDescription":303,"mainTitle":16102,"subtitle":321,"heroImage":16117,"ctaButton":344,"ctaLink":345},[301],{"data":16103,"content":16104,"nodeType":276},{},[16105,16111],{"data":16106,"content":16107,"nodeType":314},{},[16108],{"data":16109,"marks":16110,"value":313,"nodeType":83},{},[],{"data":16112,"content":16113,"nodeType":168},{},[16114],{"data":16115,"marks":16116,"value":175,"nodeType":83},{},[],{"metadata":16118,"sys":16121,"fields":16126},{"tags":16119,"concepts":16120},[],[],{"space":16122,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16124,"publishedVersion":24,"revision":45,"locale":29},{"sys":16123},{"type":12,"linkType":13,"id":14},{"sys":16125},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16127},{"url":336,"details":16128,"fileName":342,"contentType":343},{"size":338,"image":16129},{"width":340,"height":341},{"sys":16131,"fields":16134},{"id":16132,"createdAt":16133},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":16135,"slug":16136,"articleIntro":16135,"category":16137},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[16138],{"metadata":16139,"sys":16142,"fields":16149},{"tags":16140,"concepts":16141},[],[],{"space":16143,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16145,"publishedVersion":292,"revision":24,"contentType":16147,"locale":29},{"sys":16144},{"type":12,"linkType":13,"id":14},{"sys":16146},{"id":21,"type":12,"linkType":22},{"sys":16148},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16150,"metaTitle":302,"metaDescription":303,"mainTitle":16151,"subtitle":321,"heroImage":16166,"ctaButton":344,"ctaLink":345},[301],{"data":16152,"content":16153,"nodeType":276},{},[16154,16160],{"data":16155,"content":16156,"nodeType":314},{},[16157],{"data":16158,"marks":16159,"value":313,"nodeType":83},{},[],{"data":16161,"content":16162,"nodeType":168},{},[16163],{"data":16164,"marks":16165,"value":175,"nodeType":83},{},[],{"metadata":16167,"sys":16170,"fields":16175},{"tags":16168,"concepts":16169},[],[],{"space":16171,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16173,"publishedVersion":24,"revision":45,"locale":29},{"sys":16172},{"type":12,"linkType":13,"id":14},{"sys":16174},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16176},{"url":336,"details":16177,"fileName":342,"contentType":343},{"size":338,"image":16178},{"width":340,"height":341},{"sys":16180,"fields":16183},{"id":16181,"createdAt":16182},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":16184,"slug":16185,"articleIntro":16184,"category":16186},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[16187],{"metadata":16188,"sys":16191,"fields":16198},{"tags":16189,"concepts":16190},[],[],{"space":16192,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16194,"publishedVersion":292,"revision":24,"contentType":16196,"locale":29},{"sys":16193},{"type":12,"linkType":13,"id":14},{"sys":16195},{"id":21,"type":12,"linkType":22},{"sys":16197},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16199,"metaTitle":302,"metaDescription":303,"mainTitle":16200,"subtitle":321,"heroImage":16215,"ctaButton":344,"ctaLink":345},[301],{"data":16201,"content":16202,"nodeType":276},{},[16203,16209],{"data":16204,"content":16205,"nodeType":314},{},[16206],{"data":16207,"marks":16208,"value":313,"nodeType":83},{},[],{"data":16210,"content":16211,"nodeType":168},{},[16212],{"data":16213,"marks":16214,"value":175,"nodeType":83},{},[],{"metadata":16216,"sys":16219,"fields":16224},{"tags":16217,"concepts":16218},[],[],{"space":16220,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16222,"publishedVersion":24,"revision":45,"locale":29},{"sys":16221},{"type":12,"linkType":13,"id":14},{"sys":16223},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16225},{"url":336,"details":16226,"fileName":342,"contentType":343},{"size":338,"image":16227},{"width":340,"height":341},{"sys":16229,"fields":16232},{"id":16230,"createdAt":16231},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":16233,"slug":16234,"articleIntro":16233,"category":16235},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[16236],{"metadata":16237,"sys":16240,"fields":16247},{"tags":16238,"concepts":16239},[],[],{"space":16241,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16243,"publishedVersion":292,"revision":24,"contentType":16245,"locale":29},{"sys":16242},{"type":12,"linkType":13,"id":14},{"sys":16244},{"id":21,"type":12,"linkType":22},{"sys":16246},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16248,"metaTitle":302,"metaDescription":303,"mainTitle":16249,"subtitle":321,"heroImage":16264,"ctaButton":344,"ctaLink":345},[301],{"data":16250,"content":16251,"nodeType":276},{},[16252,16258],{"data":16253,"content":16254,"nodeType":314},{},[16255],{"data":16256,"marks":16257,"value":313,"nodeType":83},{},[],{"data":16259,"content":16260,"nodeType":168},{},[16261],{"data":16262,"marks":16263,"value":175,"nodeType":83},{},[],{"metadata":16265,"sys":16268,"fields":16273},{"tags":16266,"concepts":16267},[],[],{"space":16269,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16271,"publishedVersion":24,"revision":45,"locale":29},{"sys":16270},{"type":12,"linkType":13,"id":14},{"sys":16272},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16274},{"url":336,"details":16275,"fileName":342,"contentType":343},{"size":338,"image":16276},{"width":340,"height":341},{"sys":16278,"fields":16281},{"id":16279,"createdAt":16280},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":16282,"slug":16283,"articleIntro":16282,"category":16284},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[16285],{"metadata":16286,"sys":16289,"fields":16296},{"tags":16287,"concepts":16288},[],[],{"space":16290,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16292,"publishedVersion":292,"revision":24,"contentType":16294,"locale":29},{"sys":16291},{"type":12,"linkType":13,"id":14},{"sys":16293},{"id":21,"type":12,"linkType":22},{"sys":16295},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16297,"metaTitle":302,"metaDescription":303,"mainTitle":16298,"subtitle":321,"heroImage":16313,"ctaButton":344,"ctaLink":345},[301],{"data":16299,"content":16300,"nodeType":276},{},[16301,16307],{"data":16302,"content":16303,"nodeType":314},{},[16304],{"data":16305,"marks":16306,"value":313,"nodeType":83},{},[],{"data":16308,"content":16309,"nodeType":168},{},[16310],{"data":16311,"marks":16312,"value":175,"nodeType":83},{},[],{"metadata":16314,"sys":16317,"fields":16322},{"tags":16315,"concepts":16316},[],[],{"space":16318,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16320,"publishedVersion":24,"revision":45,"locale":29},{"sys":16319},{"type":12,"linkType":13,"id":14},{"sys":16321},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16323},{"url":336,"details":16324,"fileName":342,"contentType":343},{"size":338,"image":16325},{"width":340,"height":341},{"sys":16327,"fields":16330},{"id":16328,"createdAt":16329},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":16331,"slug":16332,"articleIntro":-1,"category":16333},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[16334],{"metadata":16335,"sys":16338,"fields":16345},{"tags":16336,"concepts":16337},[],[],{"space":16339,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16341,"publishedVersion":292,"revision":24,"contentType":16343,"locale":29},{"sys":16340},{"type":12,"linkType":13,"id":14},{"sys":16342},{"id":21,"type":12,"linkType":22},{"sys":16344},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16346,"metaTitle":302,"metaDescription":303,"mainTitle":16347,"subtitle":321,"heroImage":16362,"ctaButton":344,"ctaLink":345},[301],{"data":16348,"content":16349,"nodeType":276},{},[16350,16356],{"data":16351,"content":16352,"nodeType":314},{},[16353],{"data":16354,"marks":16355,"value":313,"nodeType":83},{},[],{"data":16357,"content":16358,"nodeType":168},{},[16359],{"data":16360,"marks":16361,"value":175,"nodeType":83},{},[],{"metadata":16363,"sys":16366,"fields":16371},{"tags":16364,"concepts":16365},[],[],{"space":16367,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16369,"publishedVersion":24,"revision":45,"locale":29},{"sys":16368},{"type":12,"linkType":13,"id":14},{"sys":16370},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16372},{"url":336,"details":16373,"fileName":342,"contentType":343},{"size":338,"image":16374},{"width":340,"height":341},{"sys":16376,"fields":16379},{"id":16377,"createdAt":16378},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":16380,"slug":16381,"articleIntro":16380,"category":16382},"Compte 502 - Actions propres","compte-502-actions-propres",[16383],{"metadata":16384,"sys":16387,"fields":16394},{"tags":16385,"concepts":16386},[],[],{"space":16388,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16390,"publishedVersion":292,"revision":24,"contentType":16392,"locale":29},{"sys":16389},{"type":12,"linkType":13,"id":14},{"sys":16391},{"id":21,"type":12,"linkType":22},{"sys":16393},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16395,"metaTitle":302,"metaDescription":303,"mainTitle":16396,"subtitle":321,"heroImage":16411,"ctaButton":344,"ctaLink":345},[301],{"data":16397,"content":16398,"nodeType":276},{},[16399,16405],{"data":16400,"content":16401,"nodeType":314},{},[16402],{"data":16403,"marks":16404,"value":313,"nodeType":83},{},[],{"data":16406,"content":16407,"nodeType":168},{},[16408],{"data":16409,"marks":16410,"value":175,"nodeType":83},{},[],{"metadata":16412,"sys":16415,"fields":16420},{"tags":16413,"concepts":16414},[],[],{"space":16416,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16418,"publishedVersion":24,"revision":45,"locale":29},{"sys":16417},{"type":12,"linkType":13,"id":14},{"sys":16419},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16421},{"url":336,"details":16422,"fileName":342,"contentType":343},{"size":338,"image":16423},{"width":340,"height":341},{"sys":16425,"fields":16428},{"id":16426,"createdAt":16427},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":16429,"slug":16430,"articleIntro":-1,"category":16431},"Compte 6257 - Réceptions","compte-6257-receptions",[16432],{"metadata":16433,"sys":16436,"fields":16443},{"tags":16434,"concepts":16435},[],[],{"space":16437,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16439,"publishedVersion":292,"revision":24,"contentType":16441,"locale":29},{"sys":16438},{"type":12,"linkType":13,"id":14},{"sys":16440},{"id":21,"type":12,"linkType":22},{"sys":16442},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16444,"metaTitle":302,"metaDescription":303,"mainTitle":16445,"subtitle":321,"heroImage":16460,"ctaButton":344,"ctaLink":345},[301],{"data":16446,"content":16447,"nodeType":276},{},[16448,16454],{"data":16449,"content":16450,"nodeType":314},{},[16451],{"data":16452,"marks":16453,"value":313,"nodeType":83},{},[],{"data":16455,"content":16456,"nodeType":168},{},[16457],{"data":16458,"marks":16459,"value":175,"nodeType":83},{},[],{"metadata":16461,"sys":16464,"fields":16469},{"tags":16462,"concepts":16463},[],[],{"space":16465,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16467,"publishedVersion":24,"revision":45,"locale":29},{"sys":16466},{"type":12,"linkType":13,"id":14},{"sys":16468},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16470},{"url":336,"details":16471,"fileName":342,"contentType":343},{"size":338,"image":16472},{"width":340,"height":341},{"sys":16474,"fields":16477},{"id":16475,"createdAt":16476},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":16478,"slug":16479,"articleIntro":-1,"category":16480},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[16481],{"metadata":16482,"sys":16485,"fields":16492},{"tags":16483,"concepts":16484},[],[],{"space":16486,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16488,"publishedVersion":292,"revision":24,"contentType":16490,"locale":29},{"sys":16487},{"type":12,"linkType":13,"id":14},{"sys":16489},{"id":21,"type":12,"linkType":22},{"sys":16491},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16493,"metaTitle":302,"metaDescription":303,"mainTitle":16494,"subtitle":321,"heroImage":16509,"ctaButton":344,"ctaLink":345},[301],{"data":16495,"content":16496,"nodeType":276},{},[16497,16503],{"data":16498,"content":16499,"nodeType":314},{},[16500],{"data":16501,"marks":16502,"value":313,"nodeType":83},{},[],{"data":16504,"content":16505,"nodeType":168},{},[16506],{"data":16507,"marks":16508,"value":175,"nodeType":83},{},[],{"metadata":16510,"sys":16513,"fields":16518},{"tags":16511,"concepts":16512},[],[],{"space":16514,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16516,"publishedVersion":24,"revision":45,"locale":29},{"sys":16515},{"type":12,"linkType":13,"id":14},{"sys":16517},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16519},{"url":336,"details":16520,"fileName":342,"contentType":343},{"size":338,"image":16521},{"width":340,"height":341},{"sys":16523,"fields":16526},{"id":16524,"createdAt":16525},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":16527,"slug":16528,"articleIntro":16527,"category":16529},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[16530],{"metadata":16531,"sys":16534,"fields":16541},{"tags":16532,"concepts":16533},[],[],{"space":16535,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16537,"publishedVersion":292,"revision":24,"contentType":16539,"locale":29},{"sys":16536},{"type":12,"linkType":13,"id":14},{"sys":16538},{"id":21,"type":12,"linkType":22},{"sys":16540},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16542,"metaTitle":302,"metaDescription":303,"mainTitle":16543,"subtitle":321,"heroImage":16558,"ctaButton":344,"ctaLink":345},[301],{"data":16544,"content":16545,"nodeType":276},{},[16546,16552],{"data":16547,"content":16548,"nodeType":314},{},[16549],{"data":16550,"marks":16551,"value":313,"nodeType":83},{},[],{"data":16553,"content":16554,"nodeType":168},{},[16555],{"data":16556,"marks":16557,"value":175,"nodeType":83},{},[],{"metadata":16559,"sys":16562,"fields":16567},{"tags":16560,"concepts":16561},[],[],{"space":16563,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16565,"publishedVersion":24,"revision":45,"locale":29},{"sys":16564},{"type":12,"linkType":13,"id":14},{"sys":16566},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16568},{"url":336,"details":16569,"fileName":342,"contentType":343},{"size":338,"image":16570},{"width":340,"height":341},{"sys":16572,"fields":16575},{"id":16573,"createdAt":16574},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":16576,"slug":16577,"articleIntro":16576,"category":16578},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[16579],{"metadata":16580,"sys":16583,"fields":16590},{"tags":16581,"concepts":16582},[],[],{"space":16584,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16586,"publishedVersion":292,"revision":24,"contentType":16588,"locale":29},{"sys":16585},{"type":12,"linkType":13,"id":14},{"sys":16587},{"id":21,"type":12,"linkType":22},{"sys":16589},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16591,"metaTitle":302,"metaDescription":303,"mainTitle":16592,"subtitle":321,"heroImage":16607,"ctaButton":344,"ctaLink":345},[301],{"data":16593,"content":16594,"nodeType":276},{},[16595,16601],{"data":16596,"content":16597,"nodeType":314},{},[16598],{"data":16599,"marks":16600,"value":313,"nodeType":83},{},[],{"data":16602,"content":16603,"nodeType":168},{},[16604],{"data":16605,"marks":16606,"value":175,"nodeType":83},{},[],{"metadata":16608,"sys":16611,"fields":16616},{"tags":16609,"concepts":16610},[],[],{"space":16612,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16614,"publishedVersion":24,"revision":45,"locale":29},{"sys":16613},{"type":12,"linkType":13,"id":14},{"sys":16615},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16617},{"url":336,"details":16618,"fileName":342,"contentType":343},{"size":338,"image":16619},{"width":340,"height":341},{"sys":16621,"fields":16624},{"id":16622,"createdAt":16623},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":16625,"slug":16626,"articleIntro":16625,"category":16627},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[16628],{"metadata":16629,"sys":16632,"fields":16639},{"tags":16630,"concepts":16631},[],[],{"space":16633,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16635,"publishedVersion":292,"revision":24,"contentType":16637,"locale":29},{"sys":16634},{"type":12,"linkType":13,"id":14},{"sys":16636},{"id":21,"type":12,"linkType":22},{"sys":16638},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16640,"metaTitle":302,"metaDescription":303,"mainTitle":16641,"subtitle":321,"heroImage":16656,"ctaButton":344,"ctaLink":345},[301],{"data":16642,"content":16643,"nodeType":276},{},[16644,16650],{"data":16645,"content":16646,"nodeType":314},{},[16647],{"data":16648,"marks":16649,"value":313,"nodeType":83},{},[],{"data":16651,"content":16652,"nodeType":168},{},[16653],{"data":16654,"marks":16655,"value":175,"nodeType":83},{},[],{"metadata":16657,"sys":16660,"fields":16665},{"tags":16658,"concepts":16659},[],[],{"space":16661,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16663,"publishedVersion":24,"revision":45,"locale":29},{"sys":16662},{"type":12,"linkType":13,"id":14},{"sys":16664},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16666},{"url":336,"details":16667,"fileName":342,"contentType":343},{"size":338,"image":16668},{"width":340,"height":341},{"sys":16670,"fields":16673},{"id":16671,"createdAt":16672},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":16674,"slug":16675,"articleIntro":16674,"category":16676},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[16677],{"metadata":16678,"sys":16681,"fields":16688},{"tags":16679,"concepts":16680},[],[],{"space":16682,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16684,"publishedVersion":292,"revision":24,"contentType":16686,"locale":29},{"sys":16683},{"type":12,"linkType":13,"id":14},{"sys":16685},{"id":21,"type":12,"linkType":22},{"sys":16687},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16689,"metaTitle":302,"metaDescription":303,"mainTitle":16690,"subtitle":321,"heroImage":16705,"ctaButton":344,"ctaLink":345},[301],{"data":16691,"content":16692,"nodeType":276},{},[16693,16699],{"data":16694,"content":16695,"nodeType":314},{},[16696],{"data":16697,"marks":16698,"value":313,"nodeType":83},{},[],{"data":16700,"content":16701,"nodeType":168},{},[16702],{"data":16703,"marks":16704,"value":175,"nodeType":83},{},[],{"metadata":16706,"sys":16709,"fields":16714},{"tags":16707,"concepts":16708},[],[],{"space":16710,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16712,"publishedVersion":24,"revision":45,"locale":29},{"sys":16711},{"type":12,"linkType":13,"id":14},{"sys":16713},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16715},{"url":336,"details":16716,"fileName":342,"contentType":343},{"size":338,"image":16717},{"width":340,"height":341},{"sys":16719,"fields":16722},{"id":16720,"createdAt":16721},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":16723,"slug":16724,"articleIntro":16723,"category":16725},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[16726],{"metadata":16727,"sys":16730,"fields":16737},{"tags":16728,"concepts":16729},[],[],{"space":16731,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16733,"publishedVersion":292,"revision":24,"contentType":16735,"locale":29},{"sys":16732},{"type":12,"linkType":13,"id":14},{"sys":16734},{"id":21,"type":12,"linkType":22},{"sys":16736},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16738,"metaTitle":302,"metaDescription":303,"mainTitle":16739,"subtitle":321,"heroImage":16754,"ctaButton":344,"ctaLink":345},[301],{"data":16740,"content":16741,"nodeType":276},{},[16742,16748],{"data":16743,"content":16744,"nodeType":314},{},[16745],{"data":16746,"marks":16747,"value":313,"nodeType":83},{},[],{"data":16749,"content":16750,"nodeType":168},{},[16751],{"data":16752,"marks":16753,"value":175,"nodeType":83},{},[],{"metadata":16755,"sys":16758,"fields":16763},{"tags":16756,"concepts":16757},[],[],{"space":16759,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16761,"publishedVersion":24,"revision":45,"locale":29},{"sys":16760},{"type":12,"linkType":13,"id":14},{"sys":16762},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16764},{"url":336,"details":16765,"fileName":342,"contentType":343},{"size":338,"image":16766},{"width":340,"height":341},{"sys":16768,"fields":16771},{"id":16769,"createdAt":16770},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":16772,"slug":16773,"articleIntro":16772,"category":16774},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[16775],{"metadata":16776,"sys":16779,"fields":16786},{"tags":16777,"concepts":16778},[],[],{"space":16780,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16782,"publishedVersion":292,"revision":24,"contentType":16784,"locale":29},{"sys":16781},{"type":12,"linkType":13,"id":14},{"sys":16783},{"id":21,"type":12,"linkType":22},{"sys":16785},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16787,"metaTitle":302,"metaDescription":303,"mainTitle":16788,"subtitle":321,"heroImage":16803,"ctaButton":344,"ctaLink":345},[301],{"data":16789,"content":16790,"nodeType":276},{},[16791,16797],{"data":16792,"content":16793,"nodeType":314},{},[16794],{"data":16795,"marks":16796,"value":313,"nodeType":83},{},[],{"data":16798,"content":16799,"nodeType":168},{},[16800],{"data":16801,"marks":16802,"value":175,"nodeType":83},{},[],{"metadata":16804,"sys":16807,"fields":16812},{"tags":16805,"concepts":16806},[],[],{"space":16808,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16810,"publishedVersion":24,"revision":45,"locale":29},{"sys":16809},{"type":12,"linkType":13,"id":14},{"sys":16811},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16813},{"url":336,"details":16814,"fileName":342,"contentType":343},{"size":338,"image":16815},{"width":340,"height":341},{"sys":16817,"fields":16820},{"id":16818,"createdAt":16819},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":16821,"slug":16822,"articleIntro":16823,"category":16824},"À quoi correspond chaque classe dans le plan comptable général ?","a-quoi-correspond-chaque-classe-dans-le-plan-comptable-general","Naviguer à travers les différentes classes du plan comptable général (PCG) peut sembler complexe. Il est pourtant essentiel de comprendre cette structure pour une bonne gestion comptable. De la classe 1, qui regroupe les comptes de capitaux, à la classe 8, chaque classe a une fonction spécifique. Ce guide vous aidera à vous repérer parmi ces classes, leurs sous-classes et leurs codes respectifs.",[16825],{"metadata":16826,"sys":16829,"fields":16836},{"tags":16827,"concepts":16828},[],[],{"space":16830,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16832,"publishedVersion":292,"revision":24,"contentType":16834,"locale":29},{"sys":16831},{"type":12,"linkType":13,"id":14},{"sys":16833},{"id":21,"type":12,"linkType":22},{"sys":16835},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16837,"metaTitle":302,"metaDescription":303,"mainTitle":16838,"subtitle":321,"heroImage":16853,"ctaButton":344,"ctaLink":345},[301],{"data":16839,"content":16840,"nodeType":276},{},[16841,16847],{"data":16842,"content":16843,"nodeType":314},{},[16844],{"data":16845,"marks":16846,"value":313,"nodeType":83},{},[],{"data":16848,"content":16849,"nodeType":168},{},[16850],{"data":16851,"marks":16852,"value":175,"nodeType":83},{},[],{"metadata":16854,"sys":16857,"fields":16862},{"tags":16855,"concepts":16856},[],[],{"space":16858,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16860,"publishedVersion":24,"revision":45,"locale":29},{"sys":16859},{"type":12,"linkType":13,"id":14},{"sys":16861},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16863},{"url":336,"details":16864,"fileName":342,"contentType":343},{"size":338,"image":16865},{"width":340,"height":341},{"sys":16867,"fields":16870},{"id":16868,"createdAt":16869},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":16871,"slug":16872,"articleIntro":-1,"category":16873},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[16874],{"metadata":16875,"sys":16878,"fields":16885},{"tags":16876,"concepts":16877},[],[],{"space":16879,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16881,"publishedVersion":292,"revision":24,"contentType":16883,"locale":29},{"sys":16880},{"type":12,"linkType":13,"id":14},{"sys":16882},{"id":21,"type":12,"linkType":22},{"sys":16884},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16886,"metaTitle":302,"metaDescription":303,"mainTitle":16887,"subtitle":321,"heroImage":16902,"ctaButton":344,"ctaLink":345},[301],{"data":16888,"content":16889,"nodeType":276},{},[16890,16896],{"data":16891,"content":16892,"nodeType":314},{},[16893],{"data":16894,"marks":16895,"value":313,"nodeType":83},{},[],{"data":16897,"content":16898,"nodeType":168},{},[16899],{"data":16900,"marks":16901,"value":175,"nodeType":83},{},[],{"metadata":16903,"sys":16906,"fields":16911},{"tags":16904,"concepts":16905},[],[],{"space":16907,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16909,"publishedVersion":24,"revision":45,"locale":29},{"sys":16908},{"type":12,"linkType":13,"id":14},{"sys":16910},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16912},{"url":336,"details":16913,"fileName":342,"contentType":343},{"size":338,"image":16914},{"width":340,"height":341},{"sys":16916,"fields":16919},{"id":16917,"createdAt":16918},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":16920,"slug":16921,"articleIntro":16920,"category":16922},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[16923],{"metadata":16924,"sys":16927,"fields":16934},{"tags":16925,"concepts":16926},[],[],{"space":16928,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16930,"publishedVersion":292,"revision":24,"contentType":16932,"locale":29},{"sys":16929},{"type":12,"linkType":13,"id":14},{"sys":16931},{"id":21,"type":12,"linkType":22},{"sys":16933},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16935,"metaTitle":302,"metaDescription":303,"mainTitle":16936,"subtitle":321,"heroImage":16951,"ctaButton":344,"ctaLink":345},[301],{"data":16937,"content":16938,"nodeType":276},{},[16939,16945],{"data":16940,"content":16941,"nodeType":314},{},[16942],{"data":16943,"marks":16944,"value":313,"nodeType":83},{},[],{"data":16946,"content":16947,"nodeType":168},{},[16948],{"data":16949,"marks":16950,"value":175,"nodeType":83},{},[],{"metadata":16952,"sys":16955,"fields":16960},{"tags":16953,"concepts":16954},[],[],{"space":16956,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":16958,"publishedVersion":24,"revision":45,"locale":29},{"sys":16957},{"type":12,"linkType":13,"id":14},{"sys":16959},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":16961},{"url":336,"details":16962,"fileName":342,"contentType":343},{"size":338,"image":16963},{"width":340,"height":341},{"sys":16965,"fields":16968},{"id":16966,"createdAt":16967},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":16969,"slug":16970,"articleIntro":-1,"category":16971},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[16972],{"metadata":16973,"sys":16976,"fields":16983},{"tags":16974,"concepts":16975},[],[],{"space":16977,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":16979,"publishedVersion":292,"revision":24,"contentType":16981,"locale":29},{"sys":16978},{"type":12,"linkType":13,"id":14},{"sys":16980},{"id":21,"type":12,"linkType":22},{"sys":16982},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":16984,"metaTitle":302,"metaDescription":303,"mainTitle":16985,"subtitle":321,"heroImage":17000,"ctaButton":344,"ctaLink":345},[301],{"data":16986,"content":16987,"nodeType":276},{},[16988,16994],{"data":16989,"content":16990,"nodeType":314},{},[16991],{"data":16992,"marks":16993,"value":313,"nodeType":83},{},[],{"data":16995,"content":16996,"nodeType":168},{},[16997],{"data":16998,"marks":16999,"value":175,"nodeType":83},{},[],{"metadata":17001,"sys":17004,"fields":17009},{"tags":17002,"concepts":17003},[],[],{"space":17005,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17007,"publishedVersion":24,"revision":45,"locale":29},{"sys":17006},{"type":12,"linkType":13,"id":14},{"sys":17008},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17010},{"url":336,"details":17011,"fileName":342,"contentType":343},{"size":338,"image":17012},{"width":340,"height":341},{"sys":17014,"fields":17017},{"id":17015,"createdAt":17016},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":17018,"slug":17019,"articleIntro":17018,"category":17020},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[17021],{"metadata":17022,"sys":17025,"fields":17032},{"tags":17023,"concepts":17024},[],[],{"space":17026,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17028,"publishedVersion":292,"revision":24,"contentType":17030,"locale":29},{"sys":17027},{"type":12,"linkType":13,"id":14},{"sys":17029},{"id":21,"type":12,"linkType":22},{"sys":17031},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17033,"metaTitle":302,"metaDescription":303,"mainTitle":17034,"subtitle":321,"heroImage":17049,"ctaButton":344,"ctaLink":345},[301],{"data":17035,"content":17036,"nodeType":276},{},[17037,17043],{"data":17038,"content":17039,"nodeType":314},{},[17040],{"data":17041,"marks":17042,"value":313,"nodeType":83},{},[],{"data":17044,"content":17045,"nodeType":168},{},[17046],{"data":17047,"marks":17048,"value":175,"nodeType":83},{},[],{"metadata":17050,"sys":17053,"fields":17058},{"tags":17051,"concepts":17052},[],[],{"space":17054,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17056,"publishedVersion":24,"revision":45,"locale":29},{"sys":17055},{"type":12,"linkType":13,"id":14},{"sys":17057},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17059},{"url":336,"details":17060,"fileName":342,"contentType":343},{"size":338,"image":17061},{"width":340,"height":341},{"sys":17063,"fields":17066},{"id":17064,"createdAt":17065},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":17067,"slug":17068,"articleIntro":-1,"category":17069},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[17070],{"metadata":17071,"sys":17074,"fields":17081},{"tags":17072,"concepts":17073},[],[],{"space":17075,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17077,"publishedVersion":292,"revision":24,"contentType":17079,"locale":29},{"sys":17076},{"type":12,"linkType":13,"id":14},{"sys":17078},{"id":21,"type":12,"linkType":22},{"sys":17080},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17082,"metaTitle":302,"metaDescription":303,"mainTitle":17083,"subtitle":321,"heroImage":17098,"ctaButton":344,"ctaLink":345},[301],{"data":17084,"content":17085,"nodeType":276},{},[17086,17092],{"data":17087,"content":17088,"nodeType":314},{},[17089],{"data":17090,"marks":17091,"value":313,"nodeType":83},{},[],{"data":17093,"content":17094,"nodeType":168},{},[17095],{"data":17096,"marks":17097,"value":175,"nodeType":83},{},[],{"metadata":17099,"sys":17102,"fields":17107},{"tags":17100,"concepts":17101},[],[],{"space":17103,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17105,"publishedVersion":24,"revision":45,"locale":29},{"sys":17104},{"type":12,"linkType":13,"id":14},{"sys":17106},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17108},{"url":336,"details":17109,"fileName":342,"contentType":343},{"size":338,"image":17110},{"width":340,"height":341},{"sys":17112,"fields":17115},{"id":17113,"createdAt":17114},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":17116,"slug":17117,"articleIntro":17116,"category":17118},"475 - Comptes d'attente","compte-475-comptes-d-attente",[17119],{"metadata":17120,"sys":17123,"fields":17130},{"tags":17121,"concepts":17122},[],[],{"space":17124,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17126,"publishedVersion":292,"revision":24,"contentType":17128,"locale":29},{"sys":17125},{"type":12,"linkType":13,"id":14},{"sys":17127},{"id":21,"type":12,"linkType":22},{"sys":17129},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17131,"metaTitle":302,"metaDescription":303,"mainTitle":17132,"subtitle":321,"heroImage":17147,"ctaButton":344,"ctaLink":345},[301],{"data":17133,"content":17134,"nodeType":276},{},[17135,17141],{"data":17136,"content":17137,"nodeType":314},{},[17138],{"data":17139,"marks":17140,"value":313,"nodeType":83},{},[],{"data":17142,"content":17143,"nodeType":168},{},[17144],{"data":17145,"marks":17146,"value":175,"nodeType":83},{},[],{"metadata":17148,"sys":17151,"fields":17156},{"tags":17149,"concepts":17150},[],[],{"space":17152,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17154,"publishedVersion":24,"revision":45,"locale":29},{"sys":17153},{"type":12,"linkType":13,"id":14},{"sys":17155},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17157},{"url":336,"details":17158,"fileName":342,"contentType":343},{"size":338,"image":17159},{"width":340,"height":341},{"sys":17161,"fields":17164},{"id":17162,"createdAt":17163},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":17165,"slug":17166,"articleIntro":17165,"category":17167},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[17168],{"metadata":17169,"sys":17172,"fields":17179},{"tags":17170,"concepts":17171},[],[],{"space":17173,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17175,"publishedVersion":292,"revision":24,"contentType":17177,"locale":29},{"sys":17174},{"type":12,"linkType":13,"id":14},{"sys":17176},{"id":21,"type":12,"linkType":22},{"sys":17178},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17180,"metaTitle":302,"metaDescription":303,"mainTitle":17181,"subtitle":321,"heroImage":17196,"ctaButton":344,"ctaLink":345},[301],{"data":17182,"content":17183,"nodeType":276},{},[17184,17190],{"data":17185,"content":17186,"nodeType":314},{},[17187],{"data":17188,"marks":17189,"value":313,"nodeType":83},{},[],{"data":17191,"content":17192,"nodeType":168},{},[17193],{"data":17194,"marks":17195,"value":175,"nodeType":83},{},[],{"metadata":17197,"sys":17200,"fields":17205},{"tags":17198,"concepts":17199},[],[],{"space":17201,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17203,"publishedVersion":24,"revision":45,"locale":29},{"sys":17202},{"type":12,"linkType":13,"id":14},{"sys":17204},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17206},{"url":336,"details":17207,"fileName":342,"contentType":343},{"size":338,"image":17208},{"width":340,"height":341},{"sys":17210,"fields":17213},{"id":17211,"createdAt":17212},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":17214,"slug":17215,"articleIntro":17214,"category":17216},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[17217],{"metadata":17218,"sys":17221,"fields":17228},{"tags":17219,"concepts":17220},[],[],{"space":17222,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17224,"publishedVersion":292,"revision":24,"contentType":17226,"locale":29},{"sys":17223},{"type":12,"linkType":13,"id":14},{"sys":17225},{"id":21,"type":12,"linkType":22},{"sys":17227},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17229,"metaTitle":302,"metaDescription":303,"mainTitle":17230,"subtitle":321,"heroImage":17245,"ctaButton":344,"ctaLink":345},[301],{"data":17231,"content":17232,"nodeType":276},{},[17233,17239],{"data":17234,"content":17235,"nodeType":314},{},[17236],{"data":17237,"marks":17238,"value":313,"nodeType":83},{},[],{"data":17240,"content":17241,"nodeType":168},{},[17242],{"data":17243,"marks":17244,"value":175,"nodeType":83},{},[],{"metadata":17246,"sys":17249,"fields":17254},{"tags":17247,"concepts":17248},[],[],{"space":17250,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17252,"publishedVersion":24,"revision":45,"locale":29},{"sys":17251},{"type":12,"linkType":13,"id":14},{"sys":17253},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17255},{"url":336,"details":17256,"fileName":342,"contentType":343},{"size":338,"image":17257},{"width":340,"height":341},{"sys":17259,"fields":17262},{"id":17260,"createdAt":17261},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":17263,"slug":17264,"articleIntro":-1,"category":17265},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[17266],{"metadata":17267,"sys":17270,"fields":17277},{"tags":17268,"concepts":17269},[],[],{"space":17271,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17273,"publishedVersion":292,"revision":24,"contentType":17275,"locale":29},{"sys":17272},{"type":12,"linkType":13,"id":14},{"sys":17274},{"id":21,"type":12,"linkType":22},{"sys":17276},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17278,"metaTitle":302,"metaDescription":303,"mainTitle":17279,"subtitle":321,"heroImage":17294,"ctaButton":344,"ctaLink":345},[301],{"data":17280,"content":17281,"nodeType":276},{},[17282,17288],{"data":17283,"content":17284,"nodeType":314},{},[17285],{"data":17286,"marks":17287,"value":313,"nodeType":83},{},[],{"data":17289,"content":17290,"nodeType":168},{},[17291],{"data":17292,"marks":17293,"value":175,"nodeType":83},{},[],{"metadata":17295,"sys":17298,"fields":17303},{"tags":17296,"concepts":17297},[],[],{"space":17299,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17301,"publishedVersion":24,"revision":45,"locale":29},{"sys":17300},{"type":12,"linkType":13,"id":14},{"sys":17302},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17304},{"url":336,"details":17305,"fileName":342,"contentType":343},{"size":338,"image":17306},{"width":340,"height":341},{"sys":17308,"fields":17311},{"id":17309,"createdAt":17310},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":17312,"slug":17313,"articleIntro":17312,"category":17314},"4551 - Principal","compte-4551-principal",[17315],{"metadata":17316,"sys":17319,"fields":17326},{"tags":17317,"concepts":17318},[],[],{"space":17320,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17322,"publishedVersion":292,"revision":24,"contentType":17324,"locale":29},{"sys":17321},{"type":12,"linkType":13,"id":14},{"sys":17323},{"id":21,"type":12,"linkType":22},{"sys":17325},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17327,"metaTitle":302,"metaDescription":303,"mainTitle":17328,"subtitle":321,"heroImage":17343,"ctaButton":344,"ctaLink":345},[301],{"data":17329,"content":17330,"nodeType":276},{},[17331,17337],{"data":17332,"content":17333,"nodeType":314},{},[17334],{"data":17335,"marks":17336,"value":313,"nodeType":83},{},[],{"data":17338,"content":17339,"nodeType":168},{},[17340],{"data":17341,"marks":17342,"value":175,"nodeType":83},{},[],{"metadata":17344,"sys":17347,"fields":17352},{"tags":17345,"concepts":17346},[],[],{"space":17348,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17350,"publishedVersion":24,"revision":45,"locale":29},{"sys":17349},{"type":12,"linkType":13,"id":14},{"sys":17351},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17353},{"url":336,"details":17354,"fileName":342,"contentType":343},{"size":338,"image":17355},{"width":340,"height":341},{"sys":17357,"fields":17360},{"id":17358,"createdAt":17359},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":17361,"slug":17362,"articleIntro":17361,"category":17363},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[17364],{"metadata":17365,"sys":17368,"fields":17375},{"tags":17366,"concepts":17367},[],[],{"space":17369,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17371,"publishedVersion":292,"revision":24,"contentType":17373,"locale":29},{"sys":17370},{"type":12,"linkType":13,"id":14},{"sys":17372},{"id":21,"type":12,"linkType":22},{"sys":17374},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17376,"metaTitle":302,"metaDescription":303,"mainTitle":17377,"subtitle":321,"heroImage":17392,"ctaButton":344,"ctaLink":345},[301],{"data":17378,"content":17379,"nodeType":276},{},[17380,17386],{"data":17381,"content":17382,"nodeType":314},{},[17383],{"data":17384,"marks":17385,"value":313,"nodeType":83},{},[],{"data":17387,"content":17388,"nodeType":168},{},[17389],{"data":17390,"marks":17391,"value":175,"nodeType":83},{},[],{"metadata":17393,"sys":17396,"fields":17401},{"tags":17394,"concepts":17395},[],[],{"space":17397,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17399,"publishedVersion":24,"revision":45,"locale":29},{"sys":17398},{"type":12,"linkType":13,"id":14},{"sys":17400},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17402},{"url":336,"details":17403,"fileName":342,"contentType":343},{"size":338,"image":17404},{"width":340,"height":341},{"sys":17406,"fields":17409},{"id":17407,"createdAt":17408},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":17410,"slug":17411,"articleIntro":17410,"category":17412},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[17413],{"metadata":17414,"sys":17417,"fields":17424},{"tags":17415,"concepts":17416},[],[],{"space":17418,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17420,"publishedVersion":292,"revision":24,"contentType":17422,"locale":29},{"sys":17419},{"type":12,"linkType":13,"id":14},{"sys":17421},{"id":21,"type":12,"linkType":22},{"sys":17423},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17425,"metaTitle":302,"metaDescription":303,"mainTitle":17426,"subtitle":321,"heroImage":17441,"ctaButton":344,"ctaLink":345},[301],{"data":17427,"content":17428,"nodeType":276},{},[17429,17435],{"data":17430,"content":17431,"nodeType":314},{},[17432],{"data":17433,"marks":17434,"value":313,"nodeType":83},{},[],{"data":17436,"content":17437,"nodeType":168},{},[17438],{"data":17439,"marks":17440,"value":175,"nodeType":83},{},[],{"metadata":17442,"sys":17445,"fields":17450},{"tags":17443,"concepts":17444},[],[],{"space":17446,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17448,"publishedVersion":24,"revision":45,"locale":29},{"sys":17447},{"type":12,"linkType":13,"id":14},{"sys":17449},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17451},{"url":336,"details":17452,"fileName":342,"contentType":343},{"size":338,"image":17453},{"width":340,"height":341},{"sys":17455,"fields":17458},{"id":17456,"createdAt":17457},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":17459,"slug":17460,"articleIntro":17459,"category":17461},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[17462],{"metadata":17463,"sys":17466,"fields":17473},{"tags":17464,"concepts":17465},[],[],{"space":17467,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17469,"publishedVersion":292,"revision":24,"contentType":17471,"locale":29},{"sys":17468},{"type":12,"linkType":13,"id":14},{"sys":17470},{"id":21,"type":12,"linkType":22},{"sys":17472},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17474,"metaTitle":302,"metaDescription":303,"mainTitle":17475,"subtitle":321,"heroImage":17490,"ctaButton":344,"ctaLink":345},[301],{"data":17476,"content":17477,"nodeType":276},{},[17478,17484],{"data":17479,"content":17480,"nodeType":314},{},[17481],{"data":17482,"marks":17483,"value":313,"nodeType":83},{},[],{"data":17485,"content":17486,"nodeType":168},{},[17487],{"data":17488,"marks":17489,"value":175,"nodeType":83},{},[],{"metadata":17491,"sys":17494,"fields":17499},{"tags":17492,"concepts":17493},[],[],{"space":17495,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17497,"publishedVersion":24,"revision":45,"locale":29},{"sys":17496},{"type":12,"linkType":13,"id":14},{"sys":17498},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17500},{"url":336,"details":17501,"fileName":342,"contentType":343},{"size":338,"image":17502},{"width":340,"height":341},{"sys":17504,"fields":17507},{"id":17505,"createdAt":17506},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":17508,"slug":17509,"articleIntro":-1,"category":17510},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[17511],{"metadata":17512,"sys":17515,"fields":17522},{"tags":17513,"concepts":17514},[],[],{"space":17516,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17518,"publishedVersion":292,"revision":24,"contentType":17520,"locale":29},{"sys":17517},{"type":12,"linkType":13,"id":14},{"sys":17519},{"id":21,"type":12,"linkType":22},{"sys":17521},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17523,"metaTitle":302,"metaDescription":303,"mainTitle":17524,"subtitle":321,"heroImage":17539,"ctaButton":344,"ctaLink":345},[301],{"data":17525,"content":17526,"nodeType":276},{},[17527,17533],{"data":17528,"content":17529,"nodeType":314},{},[17530],{"data":17531,"marks":17532,"value":313,"nodeType":83},{},[],{"data":17534,"content":17535,"nodeType":168},{},[17536],{"data":17537,"marks":17538,"value":175,"nodeType":83},{},[],{"metadata":17540,"sys":17543,"fields":17548},{"tags":17541,"concepts":17542},[],[],{"space":17544,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17546,"publishedVersion":24,"revision":45,"locale":29},{"sys":17545},{"type":12,"linkType":13,"id":14},{"sys":17547},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17549},{"url":336,"details":17550,"fileName":342,"contentType":343},{"size":338,"image":17551},{"width":340,"height":341},{"sys":17553,"fields":17556},{"id":17554,"createdAt":17555},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":17557,"slug":17558,"articleIntro":17557,"category":17559},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[17560],{"metadata":17561,"sys":17564,"fields":17571},{"tags":17562,"concepts":17563},[],[],{"space":17565,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17567,"publishedVersion":292,"revision":24,"contentType":17569,"locale":29},{"sys":17566},{"type":12,"linkType":13,"id":14},{"sys":17568},{"id":21,"type":12,"linkType":22},{"sys":17570},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17572,"metaTitle":302,"metaDescription":303,"mainTitle":17573,"subtitle":321,"heroImage":17588,"ctaButton":344,"ctaLink":345},[301],{"data":17574,"content":17575,"nodeType":276},{},[17576,17582],{"data":17577,"content":17578,"nodeType":314},{},[17579],{"data":17580,"marks":17581,"value":313,"nodeType":83},{},[],{"data":17583,"content":17584,"nodeType":168},{},[17585],{"data":17586,"marks":17587,"value":175,"nodeType":83},{},[],{"metadata":17589,"sys":17592,"fields":17597},{"tags":17590,"concepts":17591},[],[],{"space":17593,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17595,"publishedVersion":24,"revision":45,"locale":29},{"sys":17594},{"type":12,"linkType":13,"id":14},{"sys":17596},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17598},{"url":336,"details":17599,"fileName":342,"contentType":343},{"size":338,"image":17600},{"width":340,"height":341},{"sys":17602,"fields":17605},{"id":17603,"createdAt":17604},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":17606,"slug":17607,"articleIntro":17606,"category":17608},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[17609],{"metadata":17610,"sys":17613,"fields":17620},{"tags":17611,"concepts":17612},[],[],{"space":17614,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17616,"publishedVersion":292,"revision":24,"contentType":17618,"locale":29},{"sys":17615},{"type":12,"linkType":13,"id":14},{"sys":17617},{"id":21,"type":12,"linkType":22},{"sys":17619},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17621,"metaTitle":302,"metaDescription":303,"mainTitle":17622,"subtitle":321,"heroImage":17637,"ctaButton":344,"ctaLink":345},[301],{"data":17623,"content":17624,"nodeType":276},{},[17625,17631],{"data":17626,"content":17627,"nodeType":314},{},[17628],{"data":17629,"marks":17630,"value":313,"nodeType":83},{},[],{"data":17632,"content":17633,"nodeType":168},{},[17634],{"data":17635,"marks":17636,"value":175,"nodeType":83},{},[],{"metadata":17638,"sys":17641,"fields":17646},{"tags":17639,"concepts":17640},[],[],{"space":17642,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17644,"publishedVersion":24,"revision":45,"locale":29},{"sys":17643},{"type":12,"linkType":13,"id":14},{"sys":17645},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17647},{"url":336,"details":17648,"fileName":342,"contentType":343},{"size":338,"image":17649},{"width":340,"height":341},{"sys":17651,"fields":17654},{"id":17652,"createdAt":17653},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":17655,"slug":17656,"articleIntro":17655,"category":17657},"7083 - Locations diverses","compte-7083-locations-diverses",[17658],{"metadata":17659,"sys":17662,"fields":17669},{"tags":17660,"concepts":17661},[],[],{"space":17663,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17665,"publishedVersion":292,"revision":24,"contentType":17667,"locale":29},{"sys":17664},{"type":12,"linkType":13,"id":14},{"sys":17666},{"id":21,"type":12,"linkType":22},{"sys":17668},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17670,"metaTitle":302,"metaDescription":303,"mainTitle":17671,"subtitle":321,"heroImage":17686,"ctaButton":344,"ctaLink":345},[301],{"data":17672,"content":17673,"nodeType":276},{},[17674,17680],{"data":17675,"content":17676,"nodeType":314},{},[17677],{"data":17678,"marks":17679,"value":313,"nodeType":83},{},[],{"data":17681,"content":17682,"nodeType":168},{},[17683],{"data":17684,"marks":17685,"value":175,"nodeType":83},{},[],{"metadata":17687,"sys":17690,"fields":17695},{"tags":17688,"concepts":17689},[],[],{"space":17691,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17693,"publishedVersion":24,"revision":45,"locale":29},{"sys":17692},{"type":12,"linkType":13,"id":14},{"sys":17694},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17696},{"url":336,"details":17697,"fileName":342,"contentType":343},{"size":338,"image":17698},{"width":340,"height":341},{"sys":17700,"fields":17703},{"id":17701,"createdAt":17702},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":17704,"slug":17705,"articleIntro":17704,"category":17706},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[17707],{"metadata":17708,"sys":17711,"fields":17718},{"tags":17709,"concepts":17710},[],[],{"space":17712,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17714,"publishedVersion":292,"revision":24,"contentType":17716,"locale":29},{"sys":17713},{"type":12,"linkType":13,"id":14},{"sys":17715},{"id":21,"type":12,"linkType":22},{"sys":17717},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17719,"metaTitle":302,"metaDescription":303,"mainTitle":17720,"subtitle":321,"heroImage":17735,"ctaButton":344,"ctaLink":345},[301],{"data":17721,"content":17722,"nodeType":276},{},[17723,17729],{"data":17724,"content":17725,"nodeType":314},{},[17726],{"data":17727,"marks":17728,"value":313,"nodeType":83},{},[],{"data":17730,"content":17731,"nodeType":168},{},[17732],{"data":17733,"marks":17734,"value":175,"nodeType":83},{},[],{"metadata":17736,"sys":17739,"fields":17744},{"tags":17737,"concepts":17738},[],[],{"space":17740,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17742,"publishedVersion":24,"revision":45,"locale":29},{"sys":17741},{"type":12,"linkType":13,"id":14},{"sys":17743},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17745},{"url":336,"details":17746,"fileName":342,"contentType":343},{"size":338,"image":17747},{"width":340,"height":341},{"sys":17749,"fields":17752},{"id":17750,"createdAt":17751},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":17753,"slug":17754,"articleIntro":17753,"category":17755},"72 - Production immobilisée","compte-72-production-immobilisee",[17756],{"metadata":17757,"sys":17760,"fields":17767},{"tags":17758,"concepts":17759},[],[],{"space":17761,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17763,"publishedVersion":292,"revision":24,"contentType":17765,"locale":29},{"sys":17762},{"type":12,"linkType":13,"id":14},{"sys":17764},{"id":21,"type":12,"linkType":22},{"sys":17766},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17768,"metaTitle":302,"metaDescription":303,"mainTitle":17769,"subtitle":321,"heroImage":17784,"ctaButton":344,"ctaLink":345},[301],{"data":17770,"content":17771,"nodeType":276},{},[17772,17778],{"data":17773,"content":17774,"nodeType":314},{},[17775],{"data":17776,"marks":17777,"value":313,"nodeType":83},{},[],{"data":17779,"content":17780,"nodeType":168},{},[17781],{"data":17782,"marks":17783,"value":175,"nodeType":83},{},[],{"metadata":17785,"sys":17788,"fields":17793},{"tags":17786,"concepts":17787},[],[],{"space":17789,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17791,"publishedVersion":24,"revision":45,"locale":29},{"sys":17790},{"type":12,"linkType":13,"id":14},{"sys":17792},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17794},{"url":336,"details":17795,"fileName":342,"contentType":343},{"size":338,"image":17796},{"width":340,"height":341},{"sys":17798,"fields":17801},{"id":17799,"createdAt":17800},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":17802,"slug":17803,"articleIntro":17802,"category":17804},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[17805],{"metadata":17806,"sys":17809,"fields":17816},{"tags":17807,"concepts":17808},[],[],{"space":17810,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17812,"publishedVersion":292,"revision":24,"contentType":17814,"locale":29},{"sys":17811},{"type":12,"linkType":13,"id":14},{"sys":17813},{"id":21,"type":12,"linkType":22},{"sys":17815},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17817,"metaTitle":302,"metaDescription":303,"mainTitle":17818,"subtitle":321,"heroImage":17833,"ctaButton":344,"ctaLink":345},[301],{"data":17819,"content":17820,"nodeType":276},{},[17821,17827],{"data":17822,"content":17823,"nodeType":314},{},[17824],{"data":17825,"marks":17826,"value":313,"nodeType":83},{},[],{"data":17828,"content":17829,"nodeType":168},{},[17830],{"data":17831,"marks":17832,"value":175,"nodeType":83},{},[],{"metadata":17834,"sys":17837,"fields":17842},{"tags":17835,"concepts":17836},[],[],{"space":17838,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17840,"publishedVersion":24,"revision":45,"locale":29},{"sys":17839},{"type":12,"linkType":13,"id":14},{"sys":17841},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17843},{"url":336,"details":17844,"fileName":342,"contentType":343},{"size":338,"image":17845},{"width":340,"height":341},{"sys":17847,"fields":17850},{"id":17848,"createdAt":17849},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":17851,"slug":17852,"articleIntro":17851,"category":17853},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[17854],{"metadata":17855,"sys":17858,"fields":17865},{"tags":17856,"concepts":17857},[],[],{"space":17859,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17861,"publishedVersion":292,"revision":24,"contentType":17863,"locale":29},{"sys":17860},{"type":12,"linkType":13,"id":14},{"sys":17862},{"id":21,"type":12,"linkType":22},{"sys":17864},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17866,"metaTitle":302,"metaDescription":303,"mainTitle":17867,"subtitle":321,"heroImage":17882,"ctaButton":344,"ctaLink":345},[301],{"data":17868,"content":17869,"nodeType":276},{},[17870,17876],{"data":17871,"content":17872,"nodeType":314},{},[17873],{"data":17874,"marks":17875,"value":313,"nodeType":83},{},[],{"data":17877,"content":17878,"nodeType":168},{},[17879],{"data":17880,"marks":17881,"value":175,"nodeType":83},{},[],{"metadata":17883,"sys":17886,"fields":17891},{"tags":17884,"concepts":17885},[],[],{"space":17887,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17889,"publishedVersion":24,"revision":45,"locale":29},{"sys":17888},{"type":12,"linkType":13,"id":14},{"sys":17890},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17892},{"url":336,"details":17893,"fileName":342,"contentType":343},{"size":338,"image":17894},{"width":340,"height":341},{"sys":17896,"fields":17899},{"id":17897,"createdAt":17898},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":17900,"slug":17901,"articleIntro":17900,"category":17902},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[17903],{"metadata":17904,"sys":17907,"fields":17914},{"tags":17905,"concepts":17906},[],[],{"space":17908,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17910,"publishedVersion":292,"revision":24,"contentType":17912,"locale":29},{"sys":17909},{"type":12,"linkType":13,"id":14},{"sys":17911},{"id":21,"type":12,"linkType":22},{"sys":17913},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17915,"metaTitle":302,"metaDescription":303,"mainTitle":17916,"subtitle":321,"heroImage":17931,"ctaButton":344,"ctaLink":345},[301],{"data":17917,"content":17918,"nodeType":276},{},[17919,17925],{"data":17920,"content":17921,"nodeType":314},{},[17922],{"data":17923,"marks":17924,"value":313,"nodeType":83},{},[],{"data":17926,"content":17927,"nodeType":168},{},[17928],{"data":17929,"marks":17930,"value":175,"nodeType":83},{},[],{"metadata":17932,"sys":17935,"fields":17940},{"tags":17933,"concepts":17934},[],[],{"space":17936,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17938,"publishedVersion":24,"revision":45,"locale":29},{"sys":17937},{"type":12,"linkType":13,"id":14},{"sys":17939},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17941},{"url":336,"details":17942,"fileName":342,"contentType":343},{"size":338,"image":17943},{"width":340,"height":341},{"sys":17945,"fields":17948},{"id":17946,"createdAt":17947},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":17949,"slug":17950,"articleIntro":17949,"category":17951},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[17952],{"metadata":17953,"sys":17956,"fields":17963},{"tags":17954,"concepts":17955},[],[],{"space":17957,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":17959,"publishedVersion":292,"revision":24,"contentType":17961,"locale":29},{"sys":17958},{"type":12,"linkType":13,"id":14},{"sys":17960},{"id":21,"type":12,"linkType":22},{"sys":17962},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":17964,"metaTitle":302,"metaDescription":303,"mainTitle":17965,"subtitle":321,"heroImage":17980,"ctaButton":344,"ctaLink":345},[301],{"data":17966,"content":17967,"nodeType":276},{},[17968,17974],{"data":17969,"content":17970,"nodeType":314},{},[17971],{"data":17972,"marks":17973,"value":313,"nodeType":83},{},[],{"data":17975,"content":17976,"nodeType":168},{},[17977],{"data":17978,"marks":17979,"value":175,"nodeType":83},{},[],{"metadata":17981,"sys":17984,"fields":17989},{"tags":17982,"concepts":17983},[],[],{"space":17985,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":17987,"publishedVersion":24,"revision":45,"locale":29},{"sys":17986},{"type":12,"linkType":13,"id":14},{"sys":17988},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":17990},{"url":336,"details":17991,"fileName":342,"contentType":343},{"size":338,"image":17992},{"width":340,"height":341},{"sys":17994,"fields":17997},{"id":17995,"createdAt":17996},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":17998,"slug":17999,"articleIntro":17998,"category":18000},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[18001],{"metadata":18002,"sys":18005,"fields":18012},{"tags":18003,"concepts":18004},[],[],{"space":18006,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18008,"publishedVersion":292,"revision":24,"contentType":18010,"locale":29},{"sys":18007},{"type":12,"linkType":13,"id":14},{"sys":18009},{"id":21,"type":12,"linkType":22},{"sys":18011},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18013,"metaTitle":302,"metaDescription":303,"mainTitle":18014,"subtitle":321,"heroImage":18029,"ctaButton":344,"ctaLink":345},[301],{"data":18015,"content":18016,"nodeType":276},{},[18017,18023],{"data":18018,"content":18019,"nodeType":314},{},[18020],{"data":18021,"marks":18022,"value":313,"nodeType":83},{},[],{"data":18024,"content":18025,"nodeType":168},{},[18026],{"data":18027,"marks":18028,"value":175,"nodeType":83},{},[],{"metadata":18030,"sys":18033,"fields":18038},{"tags":18031,"concepts":18032},[],[],{"space":18034,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18036,"publishedVersion":24,"revision":45,"locale":29},{"sys":18035},{"type":12,"linkType":13,"id":14},{"sys":18037},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18039},{"url":336,"details":18040,"fileName":342,"contentType":343},{"size":338,"image":18041},{"width":340,"height":341},{"sys":18043,"fields":18046},{"id":18044,"createdAt":18045},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":18047,"slug":18048,"articleIntro":18047,"category":18049},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[18050],{"metadata":18051,"sys":18054,"fields":18061},{"tags":18052,"concepts":18053},[],[],{"space":18055,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18057,"publishedVersion":292,"revision":24,"contentType":18059,"locale":29},{"sys":18056},{"type":12,"linkType":13,"id":14},{"sys":18058},{"id":21,"type":12,"linkType":22},{"sys":18060},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18062,"metaTitle":302,"metaDescription":303,"mainTitle":18063,"subtitle":321,"heroImage":18078,"ctaButton":344,"ctaLink":345},[301],{"data":18064,"content":18065,"nodeType":276},{},[18066,18072],{"data":18067,"content":18068,"nodeType":314},{},[18069],{"data":18070,"marks":18071,"value":313,"nodeType":83},{},[],{"data":18073,"content":18074,"nodeType":168},{},[18075],{"data":18076,"marks":18077,"value":175,"nodeType":83},{},[],{"metadata":18079,"sys":18082,"fields":18087},{"tags":18080,"concepts":18081},[],[],{"space":18083,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18085,"publishedVersion":24,"revision":45,"locale":29},{"sys":18084},{"type":12,"linkType":13,"id":14},{"sys":18086},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18088},{"url":336,"details":18089,"fileName":342,"contentType":343},{"size":338,"image":18090},{"width":340,"height":341},{"sys":18092,"fields":18095},{"id":18093,"createdAt":18094},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":18096,"slug":18097,"articleIntro":18098,"category":18099},"Comment comptabiliser les frais de voiture ?","comment-comptabiliser-les-frais-de-voiture","Gérer la comptabilité des frais liés aux véhicules professionnels peut s’avérer complexe pour une entreprise. Entre l’achat, la location, l’entretien ou encore le carburant, chaque dépense a ses propres règles comptables. Découvrez notre guide complet, accompagné d’exemples concrets pour chaque situation, afin d’enregistrer vos frais de véhicule de manière juste et conforme à la réglementation.",[18100],{"metadata":18101,"sys":18104,"fields":18111},{"tags":18102,"concepts":18103},[],[],{"space":18105,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18107,"publishedVersion":292,"revision":24,"contentType":18109,"locale":29},{"sys":18106},{"type":12,"linkType":13,"id":14},{"sys":18108},{"id":21,"type":12,"linkType":22},{"sys":18110},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18112,"metaTitle":302,"metaDescription":303,"mainTitle":18113,"subtitle":321,"heroImage":18128,"ctaButton":344,"ctaLink":345},[301],{"data":18114,"content":18115,"nodeType":276},{},[18116,18122],{"data":18117,"content":18118,"nodeType":314},{},[18119],{"data":18120,"marks":18121,"value":313,"nodeType":83},{},[],{"data":18123,"content":18124,"nodeType":168},{},[18125],{"data":18126,"marks":18127,"value":175,"nodeType":83},{},[],{"metadata":18129,"sys":18132,"fields":18137},{"tags":18130,"concepts":18131},[],[],{"space":18133,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18135,"publishedVersion":24,"revision":45,"locale":29},{"sys":18134},{"type":12,"linkType":13,"id":14},{"sys":18136},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18138},{"url":336,"details":18139,"fileName":342,"contentType":343},{"size":338,"image":18140},{"width":340,"height":341},{"sys":18142,"fields":18145},{"id":18143,"createdAt":18144},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":18146,"slug":18147,"articleIntro":18146,"category":18148},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[18149],{"metadata":18150,"sys":18153,"fields":18160},{"tags":18151,"concepts":18152},[],[],{"space":18154,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18156,"publishedVersion":292,"revision":24,"contentType":18158,"locale":29},{"sys":18155},{"type":12,"linkType":13,"id":14},{"sys":18157},{"id":21,"type":12,"linkType":22},{"sys":18159},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18161,"metaTitle":302,"metaDescription":303,"mainTitle":18162,"subtitle":321,"heroImage":18177,"ctaButton":344,"ctaLink":345},[301],{"data":18163,"content":18164,"nodeType":276},{},[18165,18171],{"data":18166,"content":18167,"nodeType":314},{},[18168],{"data":18169,"marks":18170,"value":313,"nodeType":83},{},[],{"data":18172,"content":18173,"nodeType":168},{},[18174],{"data":18175,"marks":18176,"value":175,"nodeType":83},{},[],{"metadata":18178,"sys":18181,"fields":18186},{"tags":18179,"concepts":18180},[],[],{"space":18182,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18184,"publishedVersion":24,"revision":45,"locale":29},{"sys":18183},{"type":12,"linkType":13,"id":14},{"sys":18185},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18187},{"url":336,"details":18188,"fileName":342,"contentType":343},{"size":338,"image":18189},{"width":340,"height":341},{"sys":18191,"fields":18194},{"id":18192,"createdAt":18193},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":18195,"slug":18196,"articleIntro":18195,"category":18197},"Compte 271 - Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille","compte-271-titres-immobilises-autres-que-les-titres-immobilises-de-l-activite-de-portefeuille",[18198],{"metadata":18199,"sys":18202,"fields":18209},{"tags":18200,"concepts":18201},[],[],{"space":18203,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18205,"publishedVersion":292,"revision":24,"contentType":18207,"locale":29},{"sys":18204},{"type":12,"linkType":13,"id":14},{"sys":18206},{"id":21,"type":12,"linkType":22},{"sys":18208},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18210,"metaTitle":302,"metaDescription":303,"mainTitle":18211,"subtitle":321,"heroImage":18226,"ctaButton":344,"ctaLink":345},[301],{"data":18212,"content":18213,"nodeType":276},{},[18214,18220],{"data":18215,"content":18216,"nodeType":314},{},[18217],{"data":18218,"marks":18219,"value":313,"nodeType":83},{},[],{"data":18221,"content":18222,"nodeType":168},{},[18223],{"data":18224,"marks":18225,"value":175,"nodeType":83},{},[],{"metadata":18227,"sys":18230,"fields":18235},{"tags":18228,"concepts":18229},[],[],{"space":18231,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18233,"publishedVersion":24,"revision":45,"locale":29},{"sys":18232},{"type":12,"linkType":13,"id":14},{"sys":18234},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18236},{"url":336,"details":18237,"fileName":342,"contentType":343},{"size":338,"image":18238},{"width":340,"height":341},{"sys":18240,"fields":18243},{"id":18241,"createdAt":18242},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":18244,"slug":18245,"articleIntro":-1,"category":18246},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[18247],{"metadata":18248,"sys":18251,"fields":18258},{"tags":18249,"concepts":18250},[],[],{"space":18252,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18254,"publishedVersion":292,"revision":24,"contentType":18256,"locale":29},{"sys":18253},{"type":12,"linkType":13,"id":14},{"sys":18255},{"id":21,"type":12,"linkType":22},{"sys":18257},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18259,"metaTitle":302,"metaDescription":303,"mainTitle":18260,"subtitle":321,"heroImage":18275,"ctaButton":344,"ctaLink":345},[301],{"data":18261,"content":18262,"nodeType":276},{},[18263,18269],{"data":18264,"content":18265,"nodeType":314},{},[18266],{"data":18267,"marks":18268,"value":313,"nodeType":83},{},[],{"data":18270,"content":18271,"nodeType":168},{},[18272],{"data":18273,"marks":18274,"value":175,"nodeType":83},{},[],{"metadata":18276,"sys":18279,"fields":18284},{"tags":18277,"concepts":18278},[],[],{"space":18280,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18282,"publishedVersion":24,"revision":45,"locale":29},{"sys":18281},{"type":12,"linkType":13,"id":14},{"sys":18283},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18285},{"url":336,"details":18286,"fileName":342,"contentType":343},{"size":338,"image":18287},{"width":340,"height":341},{"sys":18289,"fields":18292},{"id":18290,"createdAt":18291},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":18293,"slug":18294,"articleIntro":18293,"category":18295},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[18296],{"metadata":18297,"sys":18300,"fields":18307},{"tags":18298,"concepts":18299},[],[],{"space":18301,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18303,"publishedVersion":292,"revision":24,"contentType":18305,"locale":29},{"sys":18302},{"type":12,"linkType":13,"id":14},{"sys":18304},{"id":21,"type":12,"linkType":22},{"sys":18306},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18308,"metaTitle":302,"metaDescription":303,"mainTitle":18309,"subtitle":321,"heroImage":18324,"ctaButton":344,"ctaLink":345},[301],{"data":18310,"content":18311,"nodeType":276},{},[18312,18318],{"data":18313,"content":18314,"nodeType":314},{},[18315],{"data":18316,"marks":18317,"value":313,"nodeType":83},{},[],{"data":18319,"content":18320,"nodeType":168},{},[18321],{"data":18322,"marks":18323,"value":175,"nodeType":83},{},[],{"metadata":18325,"sys":18328,"fields":18333},{"tags":18326,"concepts":18327},[],[],{"space":18329,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18331,"publishedVersion":24,"revision":45,"locale":29},{"sys":18330},{"type":12,"linkType":13,"id":14},{"sys":18332},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18334},{"url":336,"details":18335,"fileName":342,"contentType":343},{"size":338,"image":18336},{"width":340,"height":341},{"sys":18338,"fields":18341},{"id":18339,"createdAt":18340},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":18342,"slug":18343,"articleIntro":-1,"category":18344},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[18345],{"metadata":18346,"sys":18349,"fields":18356},{"tags":18347,"concepts":18348},[],[],{"space":18350,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18352,"publishedVersion":292,"revision":24,"contentType":18354,"locale":29},{"sys":18351},{"type":12,"linkType":13,"id":14},{"sys":18353},{"id":21,"type":12,"linkType":22},{"sys":18355},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18357,"metaTitle":302,"metaDescription":303,"mainTitle":18358,"subtitle":321,"heroImage":18373,"ctaButton":344,"ctaLink":345},[301],{"data":18359,"content":18360,"nodeType":276},{},[18361,18367],{"data":18362,"content":18363,"nodeType":314},{},[18364],{"data":18365,"marks":18366,"value":313,"nodeType":83},{},[],{"data":18368,"content":18369,"nodeType":168},{},[18370],{"data":18371,"marks":18372,"value":175,"nodeType":83},{},[],{"metadata":18374,"sys":18377,"fields":18382},{"tags":18375,"concepts":18376},[],[],{"space":18378,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18380,"publishedVersion":24,"revision":45,"locale":29},{"sys":18379},{"type":12,"linkType":13,"id":14},{"sys":18381},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18383},{"url":336,"details":18384,"fileName":342,"contentType":343},{"size":338,"image":18385},{"width":340,"height":341},{"sys":18387,"fields":18390},{"id":18388,"createdAt":18389},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":18391,"slug":18392,"articleIntro":18391,"category":18393},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[18394],{"metadata":18395,"sys":18398,"fields":18405},{"tags":18396,"concepts":18397},[],[],{"space":18399,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18401,"publishedVersion":292,"revision":24,"contentType":18403,"locale":29},{"sys":18400},{"type":12,"linkType":13,"id":14},{"sys":18402},{"id":21,"type":12,"linkType":22},{"sys":18404},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18406,"metaTitle":302,"metaDescription":303,"mainTitle":18407,"subtitle":321,"heroImage":18422,"ctaButton":344,"ctaLink":345},[301],{"data":18408,"content":18409,"nodeType":276},{},[18410,18416],{"data":18411,"content":18412,"nodeType":314},{},[18413],{"data":18414,"marks":18415,"value":313,"nodeType":83},{},[],{"data":18417,"content":18418,"nodeType":168},{},[18419],{"data":18420,"marks":18421,"value":175,"nodeType":83},{},[],{"metadata":18423,"sys":18426,"fields":18431},{"tags":18424,"concepts":18425},[],[],{"space":18427,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18429,"publishedVersion":24,"revision":45,"locale":29},{"sys":18428},{"type":12,"linkType":13,"id":14},{"sys":18430},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18432},{"url":336,"details":18433,"fileName":342,"contentType":343},{"size":338,"image":18434},{"width":340,"height":341},{"sys":18436,"fields":18439},{"id":18437,"createdAt":18438},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":18440,"slug":18441,"articleIntro":18440,"category":18442},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[18443],{"metadata":18444,"sys":18447,"fields":18454},{"tags":18445,"concepts":18446},[],[],{"space":18448,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18450,"publishedVersion":292,"revision":24,"contentType":18452,"locale":29},{"sys":18449},{"type":12,"linkType":13,"id":14},{"sys":18451},{"id":21,"type":12,"linkType":22},{"sys":18453},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18455,"metaTitle":302,"metaDescription":303,"mainTitle":18456,"subtitle":321,"heroImage":18471,"ctaButton":344,"ctaLink":345},[301],{"data":18457,"content":18458,"nodeType":276},{},[18459,18465],{"data":18460,"content":18461,"nodeType":314},{},[18462],{"data":18463,"marks":18464,"value":313,"nodeType":83},{},[],{"data":18466,"content":18467,"nodeType":168},{},[18468],{"data":18469,"marks":18470,"value":175,"nodeType":83},{},[],{"metadata":18472,"sys":18475,"fields":18480},{"tags":18473,"concepts":18474},[],[],{"space":18476,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18478,"publishedVersion":24,"revision":45,"locale":29},{"sys":18477},{"type":12,"linkType":13,"id":14},{"sys":18479},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18481},{"url":336,"details":18482,"fileName":342,"contentType":343},{"size":338,"image":18483},{"width":340,"height":341},{"sys":18485,"fields":18488},{"id":18486,"createdAt":18487},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":18489,"slug":18490,"articleIntro":18489,"category":18491},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[18492],{"metadata":18493,"sys":18496,"fields":18503},{"tags":18494,"concepts":18495},[],[],{"space":18497,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18499,"publishedVersion":292,"revision":24,"contentType":18501,"locale":29},{"sys":18498},{"type":12,"linkType":13,"id":14},{"sys":18500},{"id":21,"type":12,"linkType":22},{"sys":18502},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18504,"metaTitle":302,"metaDescription":303,"mainTitle":18505,"subtitle":321,"heroImage":18520,"ctaButton":344,"ctaLink":345},[301],{"data":18506,"content":18507,"nodeType":276},{},[18508,18514],{"data":18509,"content":18510,"nodeType":314},{},[18511],{"data":18512,"marks":18513,"value":313,"nodeType":83},{},[],{"data":18515,"content":18516,"nodeType":168},{},[18517],{"data":18518,"marks":18519,"value":175,"nodeType":83},{},[],{"metadata":18521,"sys":18524,"fields":18529},{"tags":18522,"concepts":18523},[],[],{"space":18525,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18527,"publishedVersion":24,"revision":45,"locale":29},{"sys":18526},{"type":12,"linkType":13,"id":14},{"sys":18528},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18530},{"url":336,"details":18531,"fileName":342,"contentType":343},{"size":338,"image":18532},{"width":340,"height":341},{"sys":18534,"fields":18537},{"id":18535,"createdAt":18536},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":18538,"slug":18539,"articleIntro":18538,"category":18540},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[18541],{"metadata":18542,"sys":18545,"fields":18552},{"tags":18543,"concepts":18544},[],[],{"space":18546,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18548,"publishedVersion":292,"revision":24,"contentType":18550,"locale":29},{"sys":18547},{"type":12,"linkType":13,"id":14},{"sys":18549},{"id":21,"type":12,"linkType":22},{"sys":18551},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18553,"metaTitle":302,"metaDescription":303,"mainTitle":18554,"subtitle":321,"heroImage":18569,"ctaButton":344,"ctaLink":345},[301],{"data":18555,"content":18556,"nodeType":276},{},[18557,18563],{"data":18558,"content":18559,"nodeType":314},{},[18560],{"data":18561,"marks":18562,"value":313,"nodeType":83},{},[],{"data":18564,"content":18565,"nodeType":168},{},[18566],{"data":18567,"marks":18568,"value":175,"nodeType":83},{},[],{"metadata":18570,"sys":18573,"fields":18578},{"tags":18571,"concepts":18572},[],[],{"space":18574,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18576,"publishedVersion":24,"revision":45,"locale":29},{"sys":18575},{"type":12,"linkType":13,"id":14},{"sys":18577},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18579},{"url":336,"details":18580,"fileName":342,"contentType":343},{"size":338,"image":18581},{"width":340,"height":341},{"sys":18583,"fields":18586},{"id":18584,"createdAt":18585},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":18587,"slug":18588,"articleIntro":-1,"category":18589},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[18590],{"metadata":18591,"sys":18594,"fields":18601},{"tags":18592,"concepts":18593},[],[],{"space":18595,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18597,"publishedVersion":292,"revision":24,"contentType":18599,"locale":29},{"sys":18596},{"type":12,"linkType":13,"id":14},{"sys":18598},{"id":21,"type":12,"linkType":22},{"sys":18600},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18602,"metaTitle":302,"metaDescription":303,"mainTitle":18603,"subtitle":321,"heroImage":18618,"ctaButton":344,"ctaLink":345},[301],{"data":18604,"content":18605,"nodeType":276},{},[18606,18612],{"data":18607,"content":18608,"nodeType":314},{},[18609],{"data":18610,"marks":18611,"value":313,"nodeType":83},{},[],{"data":18613,"content":18614,"nodeType":168},{},[18615],{"data":18616,"marks":18617,"value":175,"nodeType":83},{},[],{"metadata":18619,"sys":18622,"fields":18627},{"tags":18620,"concepts":18621},[],[],{"space":18623,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18625,"publishedVersion":24,"revision":45,"locale":29},{"sys":18624},{"type":12,"linkType":13,"id":14},{"sys":18626},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18628},{"url":336,"details":18629,"fileName":342,"contentType":343},{"size":338,"image":18630},{"width":340,"height":341},{"sys":18632,"fields":18635},{"id":18633,"createdAt":18634},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":18636,"slug":18637,"articleIntro":18636,"category":18638},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[18639],{"metadata":18640,"sys":18643,"fields":18650},{"tags":18641,"concepts":18642},[],[],{"space":18644,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18646,"publishedVersion":292,"revision":24,"contentType":18648,"locale":29},{"sys":18645},{"type":12,"linkType":13,"id":14},{"sys":18647},{"id":21,"type":12,"linkType":22},{"sys":18649},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18651,"metaTitle":302,"metaDescription":303,"mainTitle":18652,"subtitle":321,"heroImage":18667,"ctaButton":344,"ctaLink":345},[301],{"data":18653,"content":18654,"nodeType":276},{},[18655,18661],{"data":18656,"content":18657,"nodeType":314},{},[18658],{"data":18659,"marks":18660,"value":313,"nodeType":83},{},[],{"data":18662,"content":18663,"nodeType":168},{},[18664],{"data":18665,"marks":18666,"value":175,"nodeType":83},{},[],{"metadata":18668,"sys":18671,"fields":18676},{"tags":18669,"concepts":18670},[],[],{"space":18672,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18674,"publishedVersion":24,"revision":45,"locale":29},{"sys":18673},{"type":12,"linkType":13,"id":14},{"sys":18675},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18677},{"url":336,"details":18678,"fileName":342,"contentType":343},{"size":338,"image":18679},{"width":340,"height":341},{"sys":18681,"fields":18684},{"id":18682,"createdAt":18683},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":18685,"slug":18686,"articleIntro":18685,"category":18687},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[18688],{"metadata":18689,"sys":18692,"fields":18699},{"tags":18690,"concepts":18691},[],[],{"space":18693,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18695,"publishedVersion":292,"revision":24,"contentType":18697,"locale":29},{"sys":18694},{"type":12,"linkType":13,"id":14},{"sys":18696},{"id":21,"type":12,"linkType":22},{"sys":18698},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18700,"metaTitle":302,"metaDescription":303,"mainTitle":18701,"subtitle":321,"heroImage":18716,"ctaButton":344,"ctaLink":345},[301],{"data":18702,"content":18703,"nodeType":276},{},[18704,18710],{"data":18705,"content":18706,"nodeType":314},{},[18707],{"data":18708,"marks":18709,"value":313,"nodeType":83},{},[],{"data":18711,"content":18712,"nodeType":168},{},[18713],{"data":18714,"marks":18715,"value":175,"nodeType":83},{},[],{"metadata":18717,"sys":18720,"fields":18725},{"tags":18718,"concepts":18719},[],[],{"space":18721,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18723,"publishedVersion":24,"revision":45,"locale":29},{"sys":18722},{"type":12,"linkType":13,"id":14},{"sys":18724},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18726},{"url":336,"details":18727,"fileName":342,"contentType":343},{"size":338,"image":18728},{"width":340,"height":341},{"sys":18730,"fields":18733},{"id":18731,"createdAt":18732},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":18734,"slug":18735,"articleIntro":18734,"category":18736},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[18737],{"metadata":18738,"sys":18741,"fields":18748},{"tags":18739,"concepts":18740},[],[],{"space":18742,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18744,"publishedVersion":292,"revision":24,"contentType":18746,"locale":29},{"sys":18743},{"type":12,"linkType":13,"id":14},{"sys":18745},{"id":21,"type":12,"linkType":22},{"sys":18747},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18749,"metaTitle":302,"metaDescription":303,"mainTitle":18750,"subtitle":321,"heroImage":18765,"ctaButton":344,"ctaLink":345},[301],{"data":18751,"content":18752,"nodeType":276},{},[18753,18759],{"data":18754,"content":18755,"nodeType":314},{},[18756],{"data":18757,"marks":18758,"value":313,"nodeType":83},{},[],{"data":18760,"content":18761,"nodeType":168},{},[18762],{"data":18763,"marks":18764,"value":175,"nodeType":83},{},[],{"metadata":18766,"sys":18769,"fields":18774},{"tags":18767,"concepts":18768},[],[],{"space":18770,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18772,"publishedVersion":24,"revision":45,"locale":29},{"sys":18771},{"type":12,"linkType":13,"id":14},{"sys":18773},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18775},{"url":336,"details":18776,"fileName":342,"contentType":343},{"size":338,"image":18777},{"width":340,"height":341},{"sys":18779,"fields":18782},{"id":18780,"createdAt":18781},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":18783,"slug":18784,"articleIntro":18783,"category":18785},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[18786],{"metadata":18787,"sys":18790,"fields":18797},{"tags":18788,"concepts":18789},[],[],{"space":18791,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18793,"publishedVersion":292,"revision":24,"contentType":18795,"locale":29},{"sys":18792},{"type":12,"linkType":13,"id":14},{"sys":18794},{"id":21,"type":12,"linkType":22},{"sys":18796},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18798,"metaTitle":302,"metaDescription":303,"mainTitle":18799,"subtitle":321,"heroImage":18814,"ctaButton":344,"ctaLink":345},[301],{"data":18800,"content":18801,"nodeType":276},{},[18802,18808],{"data":18803,"content":18804,"nodeType":314},{},[18805],{"data":18806,"marks":18807,"value":313,"nodeType":83},{},[],{"data":18809,"content":18810,"nodeType":168},{},[18811],{"data":18812,"marks":18813,"value":175,"nodeType":83},{},[],{"metadata":18815,"sys":18818,"fields":18823},{"tags":18816,"concepts":18817},[],[],{"space":18819,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18821,"publishedVersion":24,"revision":45,"locale":29},{"sys":18820},{"type":12,"linkType":13,"id":14},{"sys":18822},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18824},{"url":336,"details":18825,"fileName":342,"contentType":343},{"size":338,"image":18826},{"width":340,"height":341},{"sys":18828,"fields":18831},{"id":18829,"createdAt":18830},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":18832,"slug":18833,"articleIntro":18832,"category":18834},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[18835],{"metadata":18836,"sys":18839,"fields":18846},{"tags":18837,"concepts":18838},[],[],{"space":18840,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18842,"publishedVersion":292,"revision":24,"contentType":18844,"locale":29},{"sys":18841},{"type":12,"linkType":13,"id":14},{"sys":18843},{"id":21,"type":12,"linkType":22},{"sys":18845},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18847,"metaTitle":302,"metaDescription":303,"mainTitle":18848,"subtitle":321,"heroImage":18863,"ctaButton":344,"ctaLink":345},[301],{"data":18849,"content":18850,"nodeType":276},{},[18851,18857],{"data":18852,"content":18853,"nodeType":314},{},[18854],{"data":18855,"marks":18856,"value":313,"nodeType":83},{},[],{"data":18858,"content":18859,"nodeType":168},{},[18860],{"data":18861,"marks":18862,"value":175,"nodeType":83},{},[],{"metadata":18864,"sys":18867,"fields":18872},{"tags":18865,"concepts":18866},[],[],{"space":18868,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18870,"publishedVersion":24,"revision":45,"locale":29},{"sys":18869},{"type":12,"linkType":13,"id":14},{"sys":18871},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18873},{"url":336,"details":18874,"fileName":342,"contentType":343},{"size":338,"image":18875},{"width":340,"height":341},{"sys":18877,"fields":18880},{"id":18878,"createdAt":18879},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":18881,"slug":18882,"articleIntro":18883,"category":18884},"Compte 633 - Impôts, taxes et versements assimilés sur rémunérations (autres organismes)","compte-633-impots-taxes-et-versements-assimiles-sur-remunerations-autres-organismes","Le compte 633 permet d'enregistrer les taxes et contributions assises sur les rémunérations et versées à des organismes autres que l'administration fiscale",[18885],{"metadata":18886,"sys":18889,"fields":18896},{"tags":18887,"concepts":18888},[],[],{"space":18890,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18892,"publishedVersion":292,"revision":24,"contentType":18894,"locale":29},{"sys":18891},{"type":12,"linkType":13,"id":14},{"sys":18893},{"id":21,"type":12,"linkType":22},{"sys":18895},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18897,"metaTitle":302,"metaDescription":303,"mainTitle":18898,"subtitle":321,"heroImage":18913,"ctaButton":344,"ctaLink":345},[301],{"data":18899,"content":18900,"nodeType":276},{},[18901,18907],{"data":18902,"content":18903,"nodeType":314},{},[18904],{"data":18905,"marks":18906,"value":313,"nodeType":83},{},[],{"data":18908,"content":18909,"nodeType":168},{},[18910],{"data":18911,"marks":18912,"value":175,"nodeType":83},{},[],{"metadata":18914,"sys":18917,"fields":18922},{"tags":18915,"concepts":18916},[],[],{"space":18918,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18920,"publishedVersion":24,"revision":45,"locale":29},{"sys":18919},{"type":12,"linkType":13,"id":14},{"sys":18921},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18923},{"url":336,"details":18924,"fileName":342,"contentType":343},{"size":338,"image":18925},{"width":340,"height":341},{"sys":18927,"fields":18930},{"id":18928,"createdAt":18929},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":18931,"slug":18932,"articleIntro":18933,"category":18934},"Comment comptabiliser les frais de carte grise en entreprise ?","comment-comptabiliser-les-frais-de-carte-grise-en-entreprise","Une entreprise qui acquiert un véhicule de société, qu’il soit neuf ou d’occasion, à l’obligation de la faire immatriculer au nom de son entreprise. Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? Découvrez comment comptabiliser la carte grise d’un véhicule d’entreprise dans le plan comptable.",[18935],{"metadata":18936,"sys":18939,"fields":18946},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18942,"publishedVersion":292,"revision":24,"contentType":18944,"locale":29},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":21,"type":12,"linkType":22},{"sys":18945},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18947,"metaTitle":302,"metaDescription":303,"mainTitle":18948,"subtitle":321,"heroImage":18963,"ctaButton":344,"ctaLink":345},[301],{"data":18949,"content":18950,"nodeType":276},{},[18951,18957],{"data":18952,"content":18953,"nodeType":314},{},[18954],{"data":18955,"marks":18956,"value":313,"nodeType":83},{},[],{"data":18958,"content":18959,"nodeType":168},{},[18960],{"data":18961,"marks":18962,"value":175,"nodeType":83},{},[],{"metadata":18964,"sys":18967,"fields":18972},{"tags":18965,"concepts":18966},[],[],{"space":18968,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":18970,"publishedVersion":24,"revision":45,"locale":29},{"sys":18969},{"type":12,"linkType":13,"id":14},{"sys":18971},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":18973},{"url":336,"details":18974,"fileName":342,"contentType":343},{"size":338,"image":18975},{"width":340,"height":341},{"sys":18977,"fields":18980},{"id":18978,"createdAt":18979},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":18981,"slug":18982,"articleIntro":18981,"category":18983},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[18984],{"metadata":18985,"sys":18988,"fields":18995},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":18991,"publishedVersion":292,"revision":24,"contentType":18993,"locale":29},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":21,"type":12,"linkType":22},{"sys":18994},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":18996,"metaTitle":302,"metaDescription":303,"mainTitle":18997,"subtitle":321,"heroImage":19012,"ctaButton":344,"ctaLink":345},[301],{"data":18998,"content":18999,"nodeType":276},{},[19000,19006],{"data":19001,"content":19002,"nodeType":314},{},[19003],{"data":19004,"marks":19005,"value":313,"nodeType":83},{},[],{"data":19007,"content":19008,"nodeType":168},{},[19009],{"data":19010,"marks":19011,"value":175,"nodeType":83},{},[],{"metadata":19013,"sys":19016,"fields":19021},{"tags":19014,"concepts":19015},[],[],{"space":19017,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19019,"publishedVersion":24,"revision":45,"locale":29},{"sys":19018},{"type":12,"linkType":13,"id":14},{"sys":19020},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19022},{"url":336,"details":19023,"fileName":342,"contentType":343},{"size":338,"image":19024},{"width":340,"height":341},{"sys":19026,"fields":19029},{"id":19027,"createdAt":19028},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":19030,"slug":19031,"articleIntro":19030,"category":19032},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[19033],{"metadata":19034,"sys":19037,"fields":19044},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19040,"publishedVersion":292,"revision":24,"contentType":19042,"locale":29},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":21,"type":12,"linkType":22},{"sys":19043},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19045,"metaTitle":302,"metaDescription":303,"mainTitle":19046,"subtitle":321,"heroImage":19061,"ctaButton":344,"ctaLink":345},[301],{"data":19047,"content":19048,"nodeType":276},{},[19049,19055],{"data":19050,"content":19051,"nodeType":314},{},[19052],{"data":19053,"marks":19054,"value":313,"nodeType":83},{},[],{"data":19056,"content":19057,"nodeType":168},{},[19058],{"data":19059,"marks":19060,"value":175,"nodeType":83},{},[],{"metadata":19062,"sys":19065,"fields":19070},{"tags":19063,"concepts":19064},[],[],{"space":19066,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19068,"publishedVersion":24,"revision":45,"locale":29},{"sys":19067},{"type":12,"linkType":13,"id":14},{"sys":19069},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19071},{"url":336,"details":19072,"fileName":342,"contentType":343},{"size":338,"image":19073},{"width":340,"height":341},{"sys":19075,"fields":19078},{"id":19076,"createdAt":19077},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":19079,"slug":19080,"articleIntro":-1,"category":19081},"Compte 411 - Clients","compte-411-clients",[19082],{"metadata":19083,"sys":19086,"fields":19093},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19089,"publishedVersion":292,"revision":24,"contentType":19091,"locale":29},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":21,"type":12,"linkType":22},{"sys":19092},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19094,"metaTitle":302,"metaDescription":303,"mainTitle":19095,"subtitle":321,"heroImage":19110,"ctaButton":344,"ctaLink":345},[301],{"data":19096,"content":19097,"nodeType":276},{},[19098,19104],{"data":19099,"content":19100,"nodeType":314},{},[19101],{"data":19102,"marks":19103,"value":313,"nodeType":83},{},[],{"data":19105,"content":19106,"nodeType":168},{},[19107],{"data":19108,"marks":19109,"value":175,"nodeType":83},{},[],{"metadata":19111,"sys":19114,"fields":19119},{"tags":19112,"concepts":19113},[],[],{"space":19115,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19117,"publishedVersion":24,"revision":45,"locale":29},{"sys":19116},{"type":12,"linkType":13,"id":14},{"sys":19118},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19120},{"url":336,"details":19121,"fileName":342,"contentType":343},{"size":338,"image":19122},{"width":340,"height":341},{"sys":19124,"fields":19127},{"id":19125,"createdAt":19126},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":19128,"slug":19129,"articleIntro":19128,"category":19130},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[19131],{"metadata":19132,"sys":19135,"fields":19142},{"tags":19133,"concepts":19134},[],[],{"space":19136,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19138,"publishedVersion":292,"revision":24,"contentType":19140,"locale":29},{"sys":19137},{"type":12,"linkType":13,"id":14},{"sys":19139},{"id":21,"type":12,"linkType":22},{"sys":19141},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19143,"metaTitle":302,"metaDescription":303,"mainTitle":19144,"subtitle":321,"heroImage":19159,"ctaButton":344,"ctaLink":345},[301],{"data":19145,"content":19146,"nodeType":276},{},[19147,19153],{"data":19148,"content":19149,"nodeType":314},{},[19150],{"data":19151,"marks":19152,"value":313,"nodeType":83},{},[],{"data":19154,"content":19155,"nodeType":168},{},[19156],{"data":19157,"marks":19158,"value":175,"nodeType":83},{},[],{"metadata":19160,"sys":19163,"fields":19168},{"tags":19161,"concepts":19162},[],[],{"space":19164,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19166,"publishedVersion":24,"revision":45,"locale":29},{"sys":19165},{"type":12,"linkType":13,"id":14},{"sys":19167},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19169},{"url":336,"details":19170,"fileName":342,"contentType":343},{"size":338,"image":19171},{"width":340,"height":341},{"sys":19173,"fields":19176},{"id":19174,"createdAt":19175},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":19177,"slug":19178,"articleIntro":19177,"category":19179},"Compte 211 - Terrains","compte-211-terrains",[19180],{"metadata":19181,"sys":19184,"fields":19191},{"tags":19182,"concepts":19183},[],[],{"space":19185,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19187,"publishedVersion":292,"revision":24,"contentType":19189,"locale":29},{"sys":19186},{"type":12,"linkType":13,"id":14},{"sys":19188},{"id":21,"type":12,"linkType":22},{"sys":19190},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19192,"metaTitle":302,"metaDescription":303,"mainTitle":19193,"subtitle":321,"heroImage":19208,"ctaButton":344,"ctaLink":345},[301],{"data":19194,"content":19195,"nodeType":276},{},[19196,19202],{"data":19197,"content":19198,"nodeType":314},{},[19199],{"data":19200,"marks":19201,"value":313,"nodeType":83},{},[],{"data":19203,"content":19204,"nodeType":168},{},[19205],{"data":19206,"marks":19207,"value":175,"nodeType":83},{},[],{"metadata":19209,"sys":19212,"fields":19217},{"tags":19210,"concepts":19211},[],[],{"space":19213,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19215,"publishedVersion":24,"revision":45,"locale":29},{"sys":19214},{"type":12,"linkType":13,"id":14},{"sys":19216},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19218},{"url":336,"details":19219,"fileName":342,"contentType":343},{"size":338,"image":19220},{"width":340,"height":341},{"sys":19222,"fields":19225},{"id":19223,"createdAt":19224},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":19226,"slug":19227,"articleIntro":19226,"category":19228},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[19229],{"metadata":19230,"sys":19233,"fields":19240},{"tags":19231,"concepts":19232},[],[],{"space":19234,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19236,"publishedVersion":292,"revision":24,"contentType":19238,"locale":29},{"sys":19235},{"type":12,"linkType":13,"id":14},{"sys":19237},{"id":21,"type":12,"linkType":22},{"sys":19239},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19241,"metaTitle":302,"metaDescription":303,"mainTitle":19242,"subtitle":321,"heroImage":19257,"ctaButton":344,"ctaLink":345},[301],{"data":19243,"content":19244,"nodeType":276},{},[19245,19251],{"data":19246,"content":19247,"nodeType":314},{},[19248],{"data":19249,"marks":19250,"value":313,"nodeType":83},{},[],{"data":19252,"content":19253,"nodeType":168},{},[19254],{"data":19255,"marks":19256,"value":175,"nodeType":83},{},[],{"metadata":19258,"sys":19261,"fields":19266},{"tags":19259,"concepts":19260},[],[],{"space":19262,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19264,"publishedVersion":24,"revision":45,"locale":29},{"sys":19263},{"type":12,"linkType":13,"id":14},{"sys":19265},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19267},{"url":336,"details":19268,"fileName":342,"contentType":343},{"size":338,"image":19269},{"width":340,"height":341},{"sys":19271,"fields":19274},{"id":19272,"createdAt":19273},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":19275,"slug":19276,"articleIntro":19275,"category":19277},"Compte 106 - Réserves","compte-106-reserves",[19278],{"metadata":19279,"sys":19282,"fields":19289},{"tags":19280,"concepts":19281},[],[],{"space":19283,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19285,"publishedVersion":292,"revision":24,"contentType":19287,"locale":29},{"sys":19284},{"type":12,"linkType":13,"id":14},{"sys":19286},{"id":21,"type":12,"linkType":22},{"sys":19288},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19290,"metaTitle":302,"metaDescription":303,"mainTitle":19291,"subtitle":321,"heroImage":19306,"ctaButton":344,"ctaLink":345},[301],{"data":19292,"content":19293,"nodeType":276},{},[19294,19300],{"data":19295,"content":19296,"nodeType":314},{},[19297],{"data":19298,"marks":19299,"value":313,"nodeType":83},{},[],{"data":19301,"content":19302,"nodeType":168},{},[19303],{"data":19304,"marks":19305,"value":175,"nodeType":83},{},[],{"metadata":19307,"sys":19310,"fields":19315},{"tags":19308,"concepts":19309},[],[],{"space":19311,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19313,"publishedVersion":24,"revision":45,"locale":29},{"sys":19312},{"type":12,"linkType":13,"id":14},{"sys":19314},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19316},{"url":336,"details":19317,"fileName":342,"contentType":343},{"size":338,"image":19318},{"width":340,"height":341},{"sys":19320,"fields":19323},{"id":19321,"createdAt":19322},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":19324,"slug":19325,"articleIntro":19324,"category":19326},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[19327],{"metadata":19328,"sys":19331,"fields":19338},{"tags":19329,"concepts":19330},[],[],{"space":19332,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19334,"publishedVersion":292,"revision":24,"contentType":19336,"locale":29},{"sys":19333},{"type":12,"linkType":13,"id":14},{"sys":19335},{"id":21,"type":12,"linkType":22},{"sys":19337},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19339,"metaTitle":302,"metaDescription":303,"mainTitle":19340,"subtitle":321,"heroImage":19355,"ctaButton":344,"ctaLink":345},[301],{"data":19341,"content":19342,"nodeType":276},{},[19343,19349],{"data":19344,"content":19345,"nodeType":314},{},[19346],{"data":19347,"marks":19348,"value":313,"nodeType":83},{},[],{"data":19350,"content":19351,"nodeType":168},{},[19352],{"data":19353,"marks":19354,"value":175,"nodeType":83},{},[],{"metadata":19356,"sys":19359,"fields":19364},{"tags":19357,"concepts":19358},[],[],{"space":19360,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19362,"publishedVersion":24,"revision":45,"locale":29},{"sys":19361},{"type":12,"linkType":13,"id":14},{"sys":19363},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19365},{"url":336,"details":19366,"fileName":342,"contentType":343},{"size":338,"image":19367},{"width":340,"height":341},{"sys":19369,"fields":19372},{"id":19370,"createdAt":19371},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19373,"slug":19374,"articleIntro":19373,"category":19375},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19376],{"metadata":19377,"sys":19380,"fields":19387},{"tags":19378,"concepts":19379},[],[],{"space":19381,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19383,"publishedVersion":292,"revision":24,"contentType":19385,"locale":29},{"sys":19382},{"type":12,"linkType":13,"id":14},{"sys":19384},{"id":21,"type":12,"linkType":22},{"sys":19386},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19388,"metaTitle":302,"metaDescription":303,"mainTitle":19389,"subtitle":321,"heroImage":19404,"ctaButton":344,"ctaLink":345},[301],{"data":19390,"content":19391,"nodeType":276},{},[19392,19398],{"data":19393,"content":19394,"nodeType":314},{},[19395],{"data":19396,"marks":19397,"value":313,"nodeType":83},{},[],{"data":19399,"content":19400,"nodeType":168},{},[19401],{"data":19402,"marks":19403,"value":175,"nodeType":83},{},[],{"metadata":19405,"sys":19408,"fields":19413},{"tags":19406,"concepts":19407},[],[],{"space":19409,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19411,"publishedVersion":24,"revision":45,"locale":29},{"sys":19410},{"type":12,"linkType":13,"id":14},{"sys":19412},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19414},{"url":336,"details":19415,"fileName":342,"contentType":343},{"size":338,"image":19416},{"width":340,"height":341},{"sys":19418,"fields":19421},{"id":19419,"createdAt":19420},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":19422,"slug":19423,"articleIntro":19422,"category":19424},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[19425],{"metadata":19426,"sys":19429,"fields":19436},{"tags":19427,"concepts":19428},[],[],{"space":19430,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19432,"publishedVersion":292,"revision":24,"contentType":19434,"locale":29},{"sys":19431},{"type":12,"linkType":13,"id":14},{"sys":19433},{"id":21,"type":12,"linkType":22},{"sys":19435},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19437,"metaTitle":302,"metaDescription":303,"mainTitle":19438,"subtitle":321,"heroImage":19453,"ctaButton":344,"ctaLink":345},[301],{"data":19439,"content":19440,"nodeType":276},{},[19441,19447],{"data":19442,"content":19443,"nodeType":314},{},[19444],{"data":19445,"marks":19446,"value":313,"nodeType":83},{},[],{"data":19448,"content":19449,"nodeType":168},{},[19450],{"data":19451,"marks":19452,"value":175,"nodeType":83},{},[],{"metadata":19454,"sys":19457,"fields":19462},{"tags":19455,"concepts":19456},[],[],{"space":19458,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19460,"publishedVersion":24,"revision":45,"locale":29},{"sys":19459},{"type":12,"linkType":13,"id":14},{"sys":19461},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19463},{"url":336,"details":19464,"fileName":342,"contentType":343},{"size":338,"image":19465},{"width":340,"height":341},{"sys":19467,"fields":19470},{"id":19468,"createdAt":19469},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":19471,"slug":19472,"articleIntro":-1,"category":19473},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[19474],{"metadata":19475,"sys":19478,"fields":19485},{"tags":19476,"concepts":19477},[],[],{"space":19479,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19481,"publishedVersion":292,"revision":24,"contentType":19483,"locale":29},{"sys":19480},{"type":12,"linkType":13,"id":14},{"sys":19482},{"id":21,"type":12,"linkType":22},{"sys":19484},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19486,"metaTitle":302,"metaDescription":303,"mainTitle":19487,"subtitle":321,"heroImage":19502,"ctaButton":344,"ctaLink":345},[301],{"data":19488,"content":19489,"nodeType":276},{},[19490,19496],{"data":19491,"content":19492,"nodeType":314},{},[19493],{"data":19494,"marks":19495,"value":313,"nodeType":83},{},[],{"data":19497,"content":19498,"nodeType":168},{},[19499],{"data":19500,"marks":19501,"value":175,"nodeType":83},{},[],{"metadata":19503,"sys":19506,"fields":19511},{"tags":19504,"concepts":19505},[],[],{"space":19507,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19509,"publishedVersion":24,"revision":45,"locale":29},{"sys":19508},{"type":12,"linkType":13,"id":14},{"sys":19510},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19512},{"url":336,"details":19513,"fileName":342,"contentType":343},{"size":338,"image":19514},{"width":340,"height":341},{"sys":19516,"fields":19519},{"id":19517,"createdAt":19518},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":19520,"slug":19521,"articleIntro":19520,"category":19522},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[19523],{"metadata":19524,"sys":19527,"fields":19534},{"tags":19525,"concepts":19526},[],[],{"space":19528,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19530,"publishedVersion":292,"revision":24,"contentType":19532,"locale":29},{"sys":19529},{"type":12,"linkType":13,"id":14},{"sys":19531},{"id":21,"type":12,"linkType":22},{"sys":19533},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19535,"metaTitle":302,"metaDescription":303,"mainTitle":19536,"subtitle":321,"heroImage":19551,"ctaButton":344,"ctaLink":345},[301],{"data":19537,"content":19538,"nodeType":276},{},[19539,19545],{"data":19540,"content":19541,"nodeType":314},{},[19542],{"data":19543,"marks":19544,"value":313,"nodeType":83},{},[],{"data":19546,"content":19547,"nodeType":168},{},[19548],{"data":19549,"marks":19550,"value":175,"nodeType":83},{},[],{"metadata":19552,"sys":19555,"fields":19560},{"tags":19553,"concepts":19554},[],[],{"space":19556,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19558,"publishedVersion":24,"revision":45,"locale":29},{"sys":19557},{"type":12,"linkType":13,"id":14},{"sys":19559},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19561},{"url":336,"details":19562,"fileName":342,"contentType":343},{"size":338,"image":19563},{"width":340,"height":341},{"sys":19565,"fields":19568},{"id":19566,"createdAt":19567},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":19569,"slug":19570,"articleIntro":19569,"category":19571},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[19572],{"metadata":19573,"sys":19576,"fields":19583},{"tags":19574,"concepts":19575},[],[],{"space":19577,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19579,"publishedVersion":292,"revision":24,"contentType":19581,"locale":29},{"sys":19578},{"type":12,"linkType":13,"id":14},{"sys":19580},{"id":21,"type":12,"linkType":22},{"sys":19582},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19584,"metaTitle":302,"metaDescription":303,"mainTitle":19585,"subtitle":321,"heroImage":19600,"ctaButton":344,"ctaLink":345},[301],{"data":19586,"content":19587,"nodeType":276},{},[19588,19594],{"data":19589,"content":19590,"nodeType":314},{},[19591],{"data":19592,"marks":19593,"value":313,"nodeType":83},{},[],{"data":19595,"content":19596,"nodeType":168},{},[19597],{"data":19598,"marks":19599,"value":175,"nodeType":83},{},[],{"metadata":19601,"sys":19604,"fields":19609},{"tags":19602,"concepts":19603},[],[],{"space":19605,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19607,"publishedVersion":24,"revision":45,"locale":29},{"sys":19606},{"type":12,"linkType":13,"id":14},{"sys":19608},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19610},{"url":336,"details":19611,"fileName":342,"contentType":343},{"size":338,"image":19612},{"width":340,"height":341},{"sys":19614,"fields":19617},{"id":19615,"createdAt":19616},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":19618,"slug":19619,"articleIntro":19618,"category":19620},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[19621],{"metadata":19622,"sys":19625,"fields":19632},{"tags":19623,"concepts":19624},[],[],{"space":19626,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19628,"publishedVersion":292,"revision":24,"contentType":19630,"locale":29},{"sys":19627},{"type":12,"linkType":13,"id":14},{"sys":19629},{"id":21,"type":12,"linkType":22},{"sys":19631},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19633,"metaTitle":302,"metaDescription":303,"mainTitle":19634,"subtitle":321,"heroImage":19649,"ctaButton":344,"ctaLink":345},[301],{"data":19635,"content":19636,"nodeType":276},{},[19637,19643],{"data":19638,"content":19639,"nodeType":314},{},[19640],{"data":19641,"marks":19642,"value":313,"nodeType":83},{},[],{"data":19644,"content":19645,"nodeType":168},{},[19646],{"data":19647,"marks":19648,"value":175,"nodeType":83},{},[],{"metadata":19650,"sys":19653,"fields":19658},{"tags":19651,"concepts":19652},[],[],{"space":19654,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19656,"publishedVersion":24,"revision":45,"locale":29},{"sys":19655},{"type":12,"linkType":13,"id":14},{"sys":19657},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19659},{"url":336,"details":19660,"fileName":342,"contentType":343},{"size":338,"image":19661},{"width":340,"height":341},{"sys":19663,"fields":19666},{"id":19664,"createdAt":19665},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":19667,"slug":19668,"articleIntro":19667,"category":19669},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[19670],{"metadata":19671,"sys":19674,"fields":19681},{"tags":19672,"concepts":19673},[],[],{"space":19675,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19677,"publishedVersion":292,"revision":24,"contentType":19679,"locale":29},{"sys":19676},{"type":12,"linkType":13,"id":14},{"sys":19678},{"id":21,"type":12,"linkType":22},{"sys":19680},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19682,"metaTitle":302,"metaDescription":303,"mainTitle":19683,"subtitle":321,"heroImage":19698,"ctaButton":344,"ctaLink":345},[301],{"data":19684,"content":19685,"nodeType":276},{},[19686,19692],{"data":19687,"content":19688,"nodeType":314},{},[19689],{"data":19690,"marks":19691,"value":313,"nodeType":83},{},[],{"data":19693,"content":19694,"nodeType":168},{},[19695],{"data":19696,"marks":19697,"value":175,"nodeType":83},{},[],{"metadata":19699,"sys":19702,"fields":19707},{"tags":19700,"concepts":19701},[],[],{"space":19703,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19705,"publishedVersion":24,"revision":45,"locale":29},{"sys":19704},{"type":12,"linkType":13,"id":14},{"sys":19706},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19708},{"url":336,"details":19709,"fileName":342,"contentType":343},{"size":338,"image":19710},{"width":340,"height":341},{"sys":19712,"fields":19715},{"id":19713,"createdAt":19714},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":19716,"slug":19717,"articleIntro":19716,"category":19718},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[19719],{"metadata":19720,"sys":19723,"fields":19730},{"tags":19721,"concepts":19722},[],[],{"space":19724,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19726,"publishedVersion":292,"revision":24,"contentType":19728,"locale":29},{"sys":19725},{"type":12,"linkType":13,"id":14},{"sys":19727},{"id":21,"type":12,"linkType":22},{"sys":19729},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19731,"metaTitle":302,"metaDescription":303,"mainTitle":19732,"subtitle":321,"heroImage":19747,"ctaButton":344,"ctaLink":345},[301],{"data":19733,"content":19734,"nodeType":276},{},[19735,19741],{"data":19736,"content":19737,"nodeType":314},{},[19738],{"data":19739,"marks":19740,"value":313,"nodeType":83},{},[],{"data":19742,"content":19743,"nodeType":168},{},[19744],{"data":19745,"marks":19746,"value":175,"nodeType":83},{},[],{"metadata":19748,"sys":19751,"fields":19756},{"tags":19749,"concepts":19750},[],[],{"space":19752,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19754,"publishedVersion":24,"revision":45,"locale":29},{"sys":19753},{"type":12,"linkType":13,"id":14},{"sys":19755},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19757},{"url":336,"details":19758,"fileName":342,"contentType":343},{"size":338,"image":19759},{"width":340,"height":341},{"sys":19761,"fields":19764},{"id":19762,"createdAt":19763},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":19765,"slug":19766,"articleIntro":19765,"category":19767},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[19768],{"metadata":19769,"sys":19772,"fields":19779},{"tags":19770,"concepts":19771},[],[],{"space":19773,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19775,"publishedVersion":292,"revision":24,"contentType":19777,"locale":29},{"sys":19774},{"type":12,"linkType":13,"id":14},{"sys":19776},{"id":21,"type":12,"linkType":22},{"sys":19778},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19780,"metaTitle":302,"metaDescription":303,"mainTitle":19781,"subtitle":321,"heroImage":19796,"ctaButton":344,"ctaLink":345},[301],{"data":19782,"content":19783,"nodeType":276},{},[19784,19790],{"data":19785,"content":19786,"nodeType":314},{},[19787],{"data":19788,"marks":19789,"value":313,"nodeType":83},{},[],{"data":19791,"content":19792,"nodeType":168},{},[19793],{"data":19794,"marks":19795,"value":175,"nodeType":83},{},[],{"metadata":19797,"sys":19800,"fields":19805},{"tags":19798,"concepts":19799},[],[],{"space":19801,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19803,"publishedVersion":24,"revision":45,"locale":29},{"sys":19802},{"type":12,"linkType":13,"id":14},{"sys":19804},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19806},{"url":336,"details":19807,"fileName":342,"contentType":343},{"size":338,"image":19808},{"width":340,"height":341},{"sys":19810,"fields":19813},{"id":19811,"createdAt":19812},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":19814,"slug":19815,"articleIntro":19816,"category":19817},"Compte comptable abonnement : comment comptabiliser les abonnements ?","compte-comptable-abonnement-comment-comptabiliser-les-abonnements-en","Gérer les abonnements en comptabilité peut vite devenir un casse-tête. Doit-on tout comptabiliser d'un coup ou répartir les factures dans le temps ? Quels comptes utiliser ? Quelles sont les erreurs fréquentes ? Ce guide vous accompagne pas à pas pour comprendre et maîtriser l'utilisation des comptes 4886 et 4887, avec des exemples concrets, des cas particuliers, un tableau récapitulatif et un schéma facilitant la visualisation de l'ensemble du processus.",[19818],{"metadata":19819,"sys":19822,"fields":19829},{"tags":19820,"concepts":19821},[],[],{"space":19823,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19825,"publishedVersion":292,"revision":24,"contentType":19827,"locale":29},{"sys":19824},{"type":12,"linkType":13,"id":14},{"sys":19826},{"id":21,"type":12,"linkType":22},{"sys":19828},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19830,"metaTitle":302,"metaDescription":303,"mainTitle":19831,"subtitle":321,"heroImage":19846,"ctaButton":344,"ctaLink":345},[301],{"data":19832,"content":19833,"nodeType":276},{},[19834,19840],{"data":19835,"content":19836,"nodeType":314},{},[19837],{"data":19838,"marks":19839,"value":313,"nodeType":83},{},[],{"data":19841,"content":19842,"nodeType":168},{},[19843],{"data":19844,"marks":19845,"value":175,"nodeType":83},{},[],{"metadata":19847,"sys":19850,"fields":19855},{"tags":19848,"concepts":19849},[],[],{"space":19851,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19853,"publishedVersion":24,"revision":45,"locale":29},{"sys":19852},{"type":12,"linkType":13,"id":14},{"sys":19854},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19856},{"url":336,"details":19857,"fileName":342,"contentType":343},{"size":338,"image":19858},{"width":340,"height":341},{"sys":19860,"fields":19863},{"id":19861,"createdAt":19862},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":19864,"slug":19865,"articleIntro":-1,"category":19866},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[19867],{"metadata":19868,"sys":19871,"fields":19878},{"tags":19869,"concepts":19870},[],[],{"space":19872,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19874,"publishedVersion":292,"revision":24,"contentType":19876,"locale":29},{"sys":19873},{"type":12,"linkType":13,"id":14},{"sys":19875},{"id":21,"type":12,"linkType":22},{"sys":19877},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19879,"metaTitle":302,"metaDescription":303,"mainTitle":19880,"subtitle":321,"heroImage":19895,"ctaButton":344,"ctaLink":345},[301],{"data":19881,"content":19882,"nodeType":276},{},[19883,19889],{"data":19884,"content":19885,"nodeType":314},{},[19886],{"data":19887,"marks":19888,"value":313,"nodeType":83},{},[],{"data":19890,"content":19891,"nodeType":168},{},[19892],{"data":19893,"marks":19894,"value":175,"nodeType":83},{},[],{"metadata":19896,"sys":19899,"fields":19904},{"tags":19897,"concepts":19898},[],[],{"space":19900,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19902,"publishedVersion":24,"revision":45,"locale":29},{"sys":19901},{"type":12,"linkType":13,"id":14},{"sys":19903},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19905},{"url":336,"details":19906,"fileName":342,"contentType":343},{"size":338,"image":19907},{"width":340,"height":341},{"sys":19909,"fields":19912},{"id":19910,"createdAt":19911},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":19913,"slug":19914,"articleIntro":19913,"category":19915},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[19916],{"metadata":19917,"sys":19920,"fields":19927},{"tags":19918,"concepts":19919},[],[],{"space":19921,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19923,"publishedVersion":292,"revision":24,"contentType":19925,"locale":29},{"sys":19922},{"type":12,"linkType":13,"id":14},{"sys":19924},{"id":21,"type":12,"linkType":22},{"sys":19926},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19928,"metaTitle":302,"metaDescription":303,"mainTitle":19929,"subtitle":321,"heroImage":19944,"ctaButton":344,"ctaLink":345},[301],{"data":19930,"content":19931,"nodeType":276},{},[19932,19938],{"data":19933,"content":19934,"nodeType":314},{},[19935],{"data":19936,"marks":19937,"value":313,"nodeType":83},{},[],{"data":19939,"content":19940,"nodeType":168},{},[19941],{"data":19942,"marks":19943,"value":175,"nodeType":83},{},[],{"metadata":19945,"sys":19948,"fields":19953},{"tags":19946,"concepts":19947},[],[],{"space":19949,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":19951,"publishedVersion":24,"revision":45,"locale":29},{"sys":19950},{"type":12,"linkType":13,"id":14},{"sys":19952},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":19954},{"url":336,"details":19955,"fileName":342,"contentType":343},{"size":338,"image":19956},{"width":340,"height":341},{"sys":19958,"fields":19961},{"id":19959,"createdAt":19960},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":19962,"slug":19963,"articleIntro":19962,"category":19964},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[19965],{"metadata":19966,"sys":19969,"fields":19976},{"tags":19967,"concepts":19968},[],[],{"space":19970,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":19972,"publishedVersion":292,"revision":24,"contentType":19974,"locale":29},{"sys":19971},{"type":12,"linkType":13,"id":14},{"sys":19973},{"id":21,"type":12,"linkType":22},{"sys":19975},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":19977,"metaTitle":302,"metaDescription":303,"mainTitle":19978,"subtitle":321,"heroImage":19993,"ctaButton":344,"ctaLink":345},[301],{"data":19979,"content":19980,"nodeType":276},{},[19981,19987],{"data":19982,"content":19983,"nodeType":314},{},[19984],{"data":19985,"marks":19986,"value":313,"nodeType":83},{},[],{"data":19988,"content":19989,"nodeType":168},{},[19990],{"data":19991,"marks":19992,"value":175,"nodeType":83},{},[],{"metadata":19994,"sys":19997,"fields":20002},{"tags":19995,"concepts":19996},[],[],{"space":19998,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20000,"publishedVersion":24,"revision":45,"locale":29},{"sys":19999},{"type":12,"linkType":13,"id":14},{"sys":20001},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20003},{"url":336,"details":20004,"fileName":342,"contentType":343},{"size":338,"image":20005},{"width":340,"height":341},{"sys":20007,"fields":20010},{"id":20008,"createdAt":20009},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":20011,"slug":20012,"articleIntro":-1,"category":20013},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[20014],{"metadata":20015,"sys":20018,"fields":20025},{"tags":20016,"concepts":20017},[],[],{"space":20019,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20021,"publishedVersion":292,"revision":24,"contentType":20023,"locale":29},{"sys":20020},{"type":12,"linkType":13,"id":14},{"sys":20022},{"id":21,"type":12,"linkType":22},{"sys":20024},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20026,"metaTitle":302,"metaDescription":303,"mainTitle":20027,"subtitle":321,"heroImage":20042,"ctaButton":344,"ctaLink":345},[301],{"data":20028,"content":20029,"nodeType":276},{},[20030,20036],{"data":20031,"content":20032,"nodeType":314},{},[20033],{"data":20034,"marks":20035,"value":313,"nodeType":83},{},[],{"data":20037,"content":20038,"nodeType":168},{},[20039],{"data":20040,"marks":20041,"value":175,"nodeType":83},{},[],{"metadata":20043,"sys":20046,"fields":20051},{"tags":20044,"concepts":20045},[],[],{"space":20047,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20049,"publishedVersion":24,"revision":45,"locale":29},{"sys":20048},{"type":12,"linkType":13,"id":14},{"sys":20050},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20052},{"url":336,"details":20053,"fileName":342,"contentType":343},{"size":338,"image":20054},{"width":340,"height":341},{"sys":20056,"fields":20059},{"id":20057,"createdAt":20058},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":20060,"slug":20061,"articleIntro":-1,"category":20062},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[20063],{"metadata":20064,"sys":20067,"fields":20074},{"tags":20065,"concepts":20066},[],[],{"space":20068,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20070,"publishedVersion":292,"revision":24,"contentType":20072,"locale":29},{"sys":20069},{"type":12,"linkType":13,"id":14},{"sys":20071},{"id":21,"type":12,"linkType":22},{"sys":20073},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20075,"metaTitle":302,"metaDescription":303,"mainTitle":20076,"subtitle":321,"heroImage":20091,"ctaButton":344,"ctaLink":345},[301],{"data":20077,"content":20078,"nodeType":276},{},[20079,20085],{"data":20080,"content":20081,"nodeType":314},{},[20082],{"data":20083,"marks":20084,"value":313,"nodeType":83},{},[],{"data":20086,"content":20087,"nodeType":168},{},[20088],{"data":20089,"marks":20090,"value":175,"nodeType":83},{},[],{"metadata":20092,"sys":20095,"fields":20100},{"tags":20093,"concepts":20094},[],[],{"space":20096,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20098,"publishedVersion":24,"revision":45,"locale":29},{"sys":20097},{"type":12,"linkType":13,"id":14},{"sys":20099},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20101},{"url":336,"details":20102,"fileName":342,"contentType":343},{"size":338,"image":20103},{"width":340,"height":341},{"sys":20105,"fields":20108},{"id":20106,"createdAt":20107},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":20109,"slug":20110,"articleIntro":20109,"category":20111},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[20112],{"metadata":20113,"sys":20116,"fields":20123},{"tags":20114,"concepts":20115},[],[],{"space":20117,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20119,"publishedVersion":292,"revision":24,"contentType":20121,"locale":29},{"sys":20118},{"type":12,"linkType":13,"id":14},{"sys":20120},{"id":21,"type":12,"linkType":22},{"sys":20122},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20124,"metaTitle":302,"metaDescription":303,"mainTitle":20125,"subtitle":321,"heroImage":20140,"ctaButton":344,"ctaLink":345},[301],{"data":20126,"content":20127,"nodeType":276},{},[20128,20134],{"data":20129,"content":20130,"nodeType":314},{},[20131],{"data":20132,"marks":20133,"value":313,"nodeType":83},{},[],{"data":20135,"content":20136,"nodeType":168},{},[20137],{"data":20138,"marks":20139,"value":175,"nodeType":83},{},[],{"metadata":20141,"sys":20144,"fields":20149},{"tags":20142,"concepts":20143},[],[],{"space":20145,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20147,"publishedVersion":24,"revision":45,"locale":29},{"sys":20146},{"type":12,"linkType":13,"id":14},{"sys":20148},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20150},{"url":336,"details":20151,"fileName":342,"contentType":343},{"size":338,"image":20152},{"width":340,"height":341},{"sys":20154,"fields":20157},{"id":20155,"createdAt":20156},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":20158,"slug":20159,"articleIntro":20158,"category":20160},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[20161],{"metadata":20162,"sys":20165,"fields":20172},{"tags":20163,"concepts":20164},[],[],{"space":20166,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20168,"publishedVersion":292,"revision":24,"contentType":20170,"locale":29},{"sys":20167},{"type":12,"linkType":13,"id":14},{"sys":20169},{"id":21,"type":12,"linkType":22},{"sys":20171},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20173,"metaTitle":302,"metaDescription":303,"mainTitle":20174,"subtitle":321,"heroImage":20189,"ctaButton":344,"ctaLink":345},[301],{"data":20175,"content":20176,"nodeType":276},{},[20177,20183],{"data":20178,"content":20179,"nodeType":314},{},[20180],{"data":20181,"marks":20182,"value":313,"nodeType":83},{},[],{"data":20184,"content":20185,"nodeType":168},{},[20186],{"data":20187,"marks":20188,"value":175,"nodeType":83},{},[],{"metadata":20190,"sys":20193,"fields":20198},{"tags":20191,"concepts":20192},[],[],{"space":20194,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20196,"publishedVersion":24,"revision":45,"locale":29},{"sys":20195},{"type":12,"linkType":13,"id":14},{"sys":20197},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20199},{"url":336,"details":20200,"fileName":342,"contentType":343},{"size":338,"image":20201},{"width":340,"height":341},{"sys":20203,"fields":20206},{"id":20204,"createdAt":20205},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":20207,"slug":20208,"articleIntro":20207,"category":20209},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[20210],{"metadata":20211,"sys":20214,"fields":20221},{"tags":20212,"concepts":20213},[],[],{"space":20215,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20217,"publishedVersion":292,"revision":24,"contentType":20219,"locale":29},{"sys":20216},{"type":12,"linkType":13,"id":14},{"sys":20218},{"id":21,"type":12,"linkType":22},{"sys":20220},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20222,"metaTitle":302,"metaDescription":303,"mainTitle":20223,"subtitle":321,"heroImage":20238,"ctaButton":344,"ctaLink":345},[301],{"data":20224,"content":20225,"nodeType":276},{},[20226,20232],{"data":20227,"content":20228,"nodeType":314},{},[20229],{"data":20230,"marks":20231,"value":313,"nodeType":83},{},[],{"data":20233,"content":20234,"nodeType":168},{},[20235],{"data":20236,"marks":20237,"value":175,"nodeType":83},{},[],{"metadata":20239,"sys":20242,"fields":20247},{"tags":20240,"concepts":20241},[],[],{"space":20243,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20245,"publishedVersion":24,"revision":45,"locale":29},{"sys":20244},{"type":12,"linkType":13,"id":14},{"sys":20246},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20248},{"url":336,"details":20249,"fileName":342,"contentType":343},{"size":338,"image":20250},{"width":340,"height":341},{"sys":20252,"fields":20255},{"id":20253,"createdAt":20254},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":20256,"slug":20257,"articleIntro":-1,"category":20258},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[20259],{"metadata":20260,"sys":20263,"fields":20270},{"tags":20261,"concepts":20262},[],[],{"space":20264,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20266,"publishedVersion":292,"revision":24,"contentType":20268,"locale":29},{"sys":20265},{"type":12,"linkType":13,"id":14},{"sys":20267},{"id":21,"type":12,"linkType":22},{"sys":20269},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20271,"metaTitle":302,"metaDescription":303,"mainTitle":20272,"subtitle":321,"heroImage":20287,"ctaButton":344,"ctaLink":345},[301],{"data":20273,"content":20274,"nodeType":276},{},[20275,20281],{"data":20276,"content":20277,"nodeType":314},{},[20278],{"data":20279,"marks":20280,"value":313,"nodeType":83},{},[],{"data":20282,"content":20283,"nodeType":168},{},[20284],{"data":20285,"marks":20286,"value":175,"nodeType":83},{},[],{"metadata":20288,"sys":20291,"fields":20296},{"tags":20289,"concepts":20290},[],[],{"space":20292,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20294,"publishedVersion":24,"revision":45,"locale":29},{"sys":20293},{"type":12,"linkType":13,"id":14},{"sys":20295},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20297},{"url":336,"details":20298,"fileName":342,"contentType":343},{"size":338,"image":20299},{"width":340,"height":341},{"sys":20301,"fields":20304},{"id":20302,"createdAt":20303},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":20305,"slug":20306,"articleIntro":20305,"category":20307},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[20308],{"metadata":20309,"sys":20312,"fields":20319},{"tags":20310,"concepts":20311},[],[],{"space":20313,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20315,"publishedVersion":292,"revision":24,"contentType":20317,"locale":29},{"sys":20314},{"type":12,"linkType":13,"id":14},{"sys":20316},{"id":21,"type":12,"linkType":22},{"sys":20318},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20320,"metaTitle":302,"metaDescription":303,"mainTitle":20321,"subtitle":321,"heroImage":20336,"ctaButton":344,"ctaLink":345},[301],{"data":20322,"content":20323,"nodeType":276},{},[20324,20330],{"data":20325,"content":20326,"nodeType":314},{},[20327],{"data":20328,"marks":20329,"value":313,"nodeType":83},{},[],{"data":20331,"content":20332,"nodeType":168},{},[20333],{"data":20334,"marks":20335,"value":175,"nodeType":83},{},[],{"metadata":20337,"sys":20340,"fields":20345},{"tags":20338,"concepts":20339},[],[],{"space":20341,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20343,"publishedVersion":24,"revision":45,"locale":29},{"sys":20342},{"type":12,"linkType":13,"id":14},{"sys":20344},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20346},{"url":336,"details":20347,"fileName":342,"contentType":343},{"size":338,"image":20348},{"width":340,"height":341},{"sys":20350,"fields":20353},{"id":20351,"createdAt":20352},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":20354,"slug":20355,"articleIntro":20354,"category":20356},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[20357],{"metadata":20358,"sys":20361,"fields":20368},{"tags":20359,"concepts":20360},[],[],{"space":20362,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20364,"publishedVersion":292,"revision":24,"contentType":20366,"locale":29},{"sys":20363},{"type":12,"linkType":13,"id":14},{"sys":20365},{"id":21,"type":12,"linkType":22},{"sys":20367},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20369,"metaTitle":302,"metaDescription":303,"mainTitle":20370,"subtitle":321,"heroImage":20385,"ctaButton":344,"ctaLink":345},[301],{"data":20371,"content":20372,"nodeType":276},{},[20373,20379],{"data":20374,"content":20375,"nodeType":314},{},[20376],{"data":20377,"marks":20378,"value":313,"nodeType":83},{},[],{"data":20380,"content":20381,"nodeType":168},{},[20382],{"data":20383,"marks":20384,"value":175,"nodeType":83},{},[],{"metadata":20386,"sys":20389,"fields":20394},{"tags":20387,"concepts":20388},[],[],{"space":20390,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20392,"publishedVersion":24,"revision":45,"locale":29},{"sys":20391},{"type":12,"linkType":13,"id":14},{"sys":20393},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20395},{"url":336,"details":20396,"fileName":342,"contentType":343},{"size":338,"image":20397},{"width":340,"height":341},{"sys":20399,"fields":20402},{"id":20400,"createdAt":20401},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":20403,"slug":20404,"articleIntro":20403,"category":20405},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[20406],{"metadata":20407,"sys":20410,"fields":20417},{"tags":20408,"concepts":20409},[],[],{"space":20411,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20413,"publishedVersion":292,"revision":24,"contentType":20415,"locale":29},{"sys":20412},{"type":12,"linkType":13,"id":14},{"sys":20414},{"id":21,"type":12,"linkType":22},{"sys":20416},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20418,"metaTitle":302,"metaDescription":303,"mainTitle":20419,"subtitle":321,"heroImage":20434,"ctaButton":344,"ctaLink":345},[301],{"data":20420,"content":20421,"nodeType":276},{},[20422,20428],{"data":20423,"content":20424,"nodeType":314},{},[20425],{"data":20426,"marks":20427,"value":313,"nodeType":83},{},[],{"data":20429,"content":20430,"nodeType":168},{},[20431],{"data":20432,"marks":20433,"value":175,"nodeType":83},{},[],{"metadata":20435,"sys":20438,"fields":20443},{"tags":20436,"concepts":20437},[],[],{"space":20439,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20441,"publishedVersion":24,"revision":45,"locale":29},{"sys":20440},{"type":12,"linkType":13,"id":14},{"sys":20442},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20444},{"url":336,"details":20445,"fileName":342,"contentType":343},{"size":338,"image":20446},{"width":340,"height":341},{"sys":20448,"fields":20451},{"id":20449,"createdAt":20450},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20452,"slug":20453,"articleIntro":20452,"category":20454},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20455],{"metadata":20456,"sys":20459,"fields":20466},{"tags":20457,"concepts":20458},[],[],{"space":20460,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20462,"publishedVersion":292,"revision":24,"contentType":20464,"locale":29},{"sys":20461},{"type":12,"linkType":13,"id":14},{"sys":20463},{"id":21,"type":12,"linkType":22},{"sys":20465},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20467,"metaTitle":302,"metaDescription":303,"mainTitle":20468,"subtitle":321,"heroImage":20483,"ctaButton":344,"ctaLink":345},[301],{"data":20469,"content":20470,"nodeType":276},{},[20471,20477],{"data":20472,"content":20473,"nodeType":314},{},[20474],{"data":20475,"marks":20476,"value":313,"nodeType":83},{},[],{"data":20478,"content":20479,"nodeType":168},{},[20480],{"data":20481,"marks":20482,"value":175,"nodeType":83},{},[],{"metadata":20484,"sys":20487,"fields":20492},{"tags":20485,"concepts":20486},[],[],{"space":20488,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20490,"publishedVersion":24,"revision":45,"locale":29},{"sys":20489},{"type":12,"linkType":13,"id":14},{"sys":20491},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20493},{"url":336,"details":20494,"fileName":342,"contentType":343},{"size":338,"image":20495},{"width":340,"height":341},{"sys":20497,"fields":20500},{"id":20498,"createdAt":20499},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":20501,"slug":20502,"articleIntro":20501,"category":20503},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[20504],{"metadata":20505,"sys":20508,"fields":20515},{"tags":20506,"concepts":20507},[],[],{"space":20509,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20511,"publishedVersion":292,"revision":24,"contentType":20513,"locale":29},{"sys":20510},{"type":12,"linkType":13,"id":14},{"sys":20512},{"id":21,"type":12,"linkType":22},{"sys":20514},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20516,"metaTitle":302,"metaDescription":303,"mainTitle":20517,"subtitle":321,"heroImage":20532,"ctaButton":344,"ctaLink":345},[301],{"data":20518,"content":20519,"nodeType":276},{},[20520,20526],{"data":20521,"content":20522,"nodeType":314},{},[20523],{"data":20524,"marks":20525,"value":313,"nodeType":83},{},[],{"data":20527,"content":20528,"nodeType":168},{},[20529],{"data":20530,"marks":20531,"value":175,"nodeType":83},{},[],{"metadata":20533,"sys":20536,"fields":20541},{"tags":20534,"concepts":20535},[],[],{"space":20537,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20539,"publishedVersion":24,"revision":45,"locale":29},{"sys":20538},{"type":12,"linkType":13,"id":14},{"sys":20540},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20542},{"url":336,"details":20543,"fileName":342,"contentType":343},{"size":338,"image":20544},{"width":340,"height":341},{"sys":20546,"fields":20549},{"id":20547,"createdAt":20548},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":20550,"slug":20551,"articleIntro":20550,"category":20552},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[20553],{"metadata":20554,"sys":20557,"fields":20564},{"tags":20555,"concepts":20556},[],[],{"space":20558,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20560,"publishedVersion":292,"revision":24,"contentType":20562,"locale":29},{"sys":20559},{"type":12,"linkType":13,"id":14},{"sys":20561},{"id":21,"type":12,"linkType":22},{"sys":20563},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20565,"metaTitle":302,"metaDescription":303,"mainTitle":20566,"subtitle":321,"heroImage":20581,"ctaButton":344,"ctaLink":345},[301],{"data":20567,"content":20568,"nodeType":276},{},[20569,20575],{"data":20570,"content":20571,"nodeType":314},{},[20572],{"data":20573,"marks":20574,"value":313,"nodeType":83},{},[],{"data":20576,"content":20577,"nodeType":168},{},[20578],{"data":20579,"marks":20580,"value":175,"nodeType":83},{},[],{"metadata":20582,"sys":20585,"fields":20590},{"tags":20583,"concepts":20584},[],[],{"space":20586,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20588,"publishedVersion":24,"revision":45,"locale":29},{"sys":20587},{"type":12,"linkType":13,"id":14},{"sys":20589},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20591},{"url":336,"details":20592,"fileName":342,"contentType":343},{"size":338,"image":20593},{"width":340,"height":341},{"sys":20595,"fields":20598},{"id":20596,"createdAt":20597},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":20599,"slug":20600,"articleIntro":-1,"category":20601},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[20602],{"metadata":20603,"sys":20606,"fields":20613},{"tags":20604,"concepts":20605},[],[],{"space":20607,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20609,"publishedVersion":292,"revision":24,"contentType":20611,"locale":29},{"sys":20608},{"type":12,"linkType":13,"id":14},{"sys":20610},{"id":21,"type":12,"linkType":22},{"sys":20612},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20614,"metaTitle":302,"metaDescription":303,"mainTitle":20615,"subtitle":321,"heroImage":20630,"ctaButton":344,"ctaLink":345},[301],{"data":20616,"content":20617,"nodeType":276},{},[20618,20624],{"data":20619,"content":20620,"nodeType":314},{},[20621],{"data":20622,"marks":20623,"value":313,"nodeType":83},{},[],{"data":20625,"content":20626,"nodeType":168},{},[20627],{"data":20628,"marks":20629,"value":175,"nodeType":83},{},[],{"metadata":20631,"sys":20634,"fields":20639},{"tags":20632,"concepts":20633},[],[],{"space":20635,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20637,"publishedVersion":24,"revision":45,"locale":29},{"sys":20636},{"type":12,"linkType":13,"id":14},{"sys":20638},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20640},{"url":336,"details":20641,"fileName":342,"contentType":343},{"size":338,"image":20642},{"width":340,"height":341},{"sys":20644,"fields":20647},{"id":20645,"createdAt":20646},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":20648,"slug":20649,"articleIntro":-1,"category":20650},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[20651],{"metadata":20652,"sys":20655,"fields":20662},{"tags":20653,"concepts":20654},[],[],{"space":20656,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20658,"publishedVersion":292,"revision":24,"contentType":20660,"locale":29},{"sys":20657},{"type":12,"linkType":13,"id":14},{"sys":20659},{"id":21,"type":12,"linkType":22},{"sys":20661},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20663,"metaTitle":302,"metaDescription":303,"mainTitle":20664,"subtitle":321,"heroImage":20679,"ctaButton":344,"ctaLink":345},[301],{"data":20665,"content":20666,"nodeType":276},{},[20667,20673],{"data":20668,"content":20669,"nodeType":314},{},[20670],{"data":20671,"marks":20672,"value":313,"nodeType":83},{},[],{"data":20674,"content":20675,"nodeType":168},{},[20676],{"data":20677,"marks":20678,"value":175,"nodeType":83},{},[],{"metadata":20680,"sys":20683,"fields":20688},{"tags":20681,"concepts":20682},[],[],{"space":20684,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20686,"publishedVersion":24,"revision":45,"locale":29},{"sys":20685},{"type":12,"linkType":13,"id":14},{"sys":20687},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20689},{"url":336,"details":20690,"fileName":342,"contentType":343},{"size":338,"image":20691},{"width":340,"height":341},{"sys":20693,"fields":20696},{"id":20694,"createdAt":20695},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":20697,"slug":20698,"articleIntro":20697,"category":20699},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[20700],{"metadata":20701,"sys":20704,"fields":20711},{"tags":20702,"concepts":20703},[],[],{"space":20705,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20707,"publishedVersion":292,"revision":24,"contentType":20709,"locale":29},{"sys":20706},{"type":12,"linkType":13,"id":14},{"sys":20708},{"id":21,"type":12,"linkType":22},{"sys":20710},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20712,"metaTitle":302,"metaDescription":303,"mainTitle":20713,"subtitle":321,"heroImage":20728,"ctaButton":344,"ctaLink":345},[301],{"data":20714,"content":20715,"nodeType":276},{},[20716,20722],{"data":20717,"content":20718,"nodeType":314},{},[20719],{"data":20720,"marks":20721,"value":313,"nodeType":83},{},[],{"data":20723,"content":20724,"nodeType":168},{},[20725],{"data":20726,"marks":20727,"value":175,"nodeType":83},{},[],{"metadata":20729,"sys":20732,"fields":20737},{"tags":20730,"concepts":20731},[],[],{"space":20733,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20735,"publishedVersion":24,"revision":45,"locale":29},{"sys":20734},{"type":12,"linkType":13,"id":14},{"sys":20736},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20738},{"url":336,"details":20739,"fileName":342,"contentType":343},{"size":338,"image":20740},{"width":340,"height":341},{"sys":20742,"fields":20745},{"id":20743,"createdAt":20744},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":20746,"slug":20747,"articleIntro":-1,"category":20748},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[20749],{"metadata":20750,"sys":20753,"fields":20760},{"tags":20751,"concepts":20752},[],[],{"space":20754,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20756,"publishedVersion":292,"revision":24,"contentType":20758,"locale":29},{"sys":20755},{"type":12,"linkType":13,"id":14},{"sys":20757},{"id":21,"type":12,"linkType":22},{"sys":20759},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20761,"metaTitle":302,"metaDescription":303,"mainTitle":20762,"subtitle":321,"heroImage":20777,"ctaButton":344,"ctaLink":345},[301],{"data":20763,"content":20764,"nodeType":276},{},[20765,20771],{"data":20766,"content":20767,"nodeType":314},{},[20768],{"data":20769,"marks":20770,"value":313,"nodeType":83},{},[],{"data":20772,"content":20773,"nodeType":168},{},[20774],{"data":20775,"marks":20776,"value":175,"nodeType":83},{},[],{"metadata":20778,"sys":20781,"fields":20786},{"tags":20779,"concepts":20780},[],[],{"space":20782,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20784,"publishedVersion":24,"revision":45,"locale":29},{"sys":20783},{"type":12,"linkType":13,"id":14},{"sys":20785},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20787},{"url":336,"details":20788,"fileName":342,"contentType":343},{"size":338,"image":20789},{"width":340,"height":341},{"sys":20791,"fields":20794},{"id":20792,"createdAt":20793},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":20795,"slug":20796,"articleIntro":20795,"category":20797},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[20798],{"metadata":20799,"sys":20802,"fields":20809},{"tags":20800,"concepts":20801},[],[],{"space":20803,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20805,"publishedVersion":292,"revision":24,"contentType":20807,"locale":29},{"sys":20804},{"type":12,"linkType":13,"id":14},{"sys":20806},{"id":21,"type":12,"linkType":22},{"sys":20808},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20810,"metaTitle":302,"metaDescription":303,"mainTitle":20811,"subtitle":321,"heroImage":20826,"ctaButton":344,"ctaLink":345},[301],{"data":20812,"content":20813,"nodeType":276},{},[20814,20820],{"data":20815,"content":20816,"nodeType":314},{},[20817],{"data":20818,"marks":20819,"value":313,"nodeType":83},{},[],{"data":20821,"content":20822,"nodeType":168},{},[20823],{"data":20824,"marks":20825,"value":175,"nodeType":83},{},[],{"metadata":20827,"sys":20830,"fields":20835},{"tags":20828,"concepts":20829},[],[],{"space":20831,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20833,"publishedVersion":24,"revision":45,"locale":29},{"sys":20832},{"type":12,"linkType":13,"id":14},{"sys":20834},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20836},{"url":336,"details":20837,"fileName":342,"contentType":343},{"size":338,"image":20838},{"width":340,"height":341},{"sys":20840,"fields":20843},{"id":20841,"createdAt":20842},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":20844,"slug":20845,"articleIntro":20844,"category":20846},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[20847],{"metadata":20848,"sys":20851,"fields":20858},{"tags":20849,"concepts":20850},[],[],{"space":20852,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20854,"publishedVersion":292,"revision":24,"contentType":20856,"locale":29},{"sys":20853},{"type":12,"linkType":13,"id":14},{"sys":20855},{"id":21,"type":12,"linkType":22},{"sys":20857},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20859,"metaTitle":302,"metaDescription":303,"mainTitle":20860,"subtitle":321,"heroImage":20875,"ctaButton":344,"ctaLink":345},[301],{"data":20861,"content":20862,"nodeType":276},{},[20863,20869],{"data":20864,"content":20865,"nodeType":314},{},[20866],{"data":20867,"marks":20868,"value":313,"nodeType":83},{},[],{"data":20870,"content":20871,"nodeType":168},{},[20872],{"data":20873,"marks":20874,"value":175,"nodeType":83},{},[],{"metadata":20876,"sys":20879,"fields":20884},{"tags":20877,"concepts":20878},[],[],{"space":20880,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20882,"publishedVersion":24,"revision":45,"locale":29},{"sys":20881},{"type":12,"linkType":13,"id":14},{"sys":20883},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20885},{"url":336,"details":20886,"fileName":342,"contentType":343},{"size":338,"image":20887},{"width":340,"height":341},{"sys":20889,"fields":20892},{"id":20890,"createdAt":20891},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":20893,"slug":20894,"articleIntro":20893,"category":20895},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[20896],{"metadata":20897,"sys":20900,"fields":20907},{"tags":20898,"concepts":20899},[],[],{"space":20901,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20903,"publishedVersion":292,"revision":24,"contentType":20905,"locale":29},{"sys":20902},{"type":12,"linkType":13,"id":14},{"sys":20904},{"id":21,"type":12,"linkType":22},{"sys":20906},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20908,"metaTitle":302,"metaDescription":303,"mainTitle":20909,"subtitle":321,"heroImage":20924,"ctaButton":344,"ctaLink":345},[301],{"data":20910,"content":20911,"nodeType":276},{},[20912,20918],{"data":20913,"content":20914,"nodeType":314},{},[20915],{"data":20916,"marks":20917,"value":313,"nodeType":83},{},[],{"data":20919,"content":20920,"nodeType":168},{},[20921],{"data":20922,"marks":20923,"value":175,"nodeType":83},{},[],{"metadata":20925,"sys":20928,"fields":20933},{"tags":20926,"concepts":20927},[],[],{"space":20929,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20931,"publishedVersion":24,"revision":45,"locale":29},{"sys":20930},{"type":12,"linkType":13,"id":14},{"sys":20932},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20934},{"url":336,"details":20935,"fileName":342,"contentType":343},{"size":338,"image":20936},{"width":340,"height":341},{"sys":20938,"fields":20941},{"id":20939,"createdAt":20940},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":20942,"slug":20943,"articleIntro":20942,"category":20944},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[20945],{"metadata":20946,"sys":20949,"fields":20956},{"tags":20947,"concepts":20948},[],[],{"space":20950,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":20952,"publishedVersion":292,"revision":24,"contentType":20954,"locale":29},{"sys":20951},{"type":12,"linkType":13,"id":14},{"sys":20953},{"id":21,"type":12,"linkType":22},{"sys":20955},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":20957,"metaTitle":302,"metaDescription":303,"mainTitle":20958,"subtitle":321,"heroImage":20973,"ctaButton":344,"ctaLink":345},[301],{"data":20959,"content":20960,"nodeType":276},{},[20961,20967],{"data":20962,"content":20963,"nodeType":314},{},[20964],{"data":20965,"marks":20966,"value":313,"nodeType":83},{},[],{"data":20968,"content":20969,"nodeType":168},{},[20970],{"data":20971,"marks":20972,"value":175,"nodeType":83},{},[],{"metadata":20974,"sys":20977,"fields":20982},{"tags":20975,"concepts":20976},[],[],{"space":20978,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":20980,"publishedVersion":24,"revision":45,"locale":29},{"sys":20979},{"type":12,"linkType":13,"id":14},{"sys":20981},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":20983},{"url":336,"details":20984,"fileName":342,"contentType":343},{"size":338,"image":20985},{"width":340,"height":341},{"sys":20987,"fields":20990},{"id":20988,"createdAt":20989},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":20991,"slug":20992,"articleIntro":20991,"category":20993},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[20994],{"metadata":20995,"sys":20998,"fields":21005},{"tags":20996,"concepts":20997},[],[],{"space":20999,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21001,"publishedVersion":292,"revision":24,"contentType":21003,"locale":29},{"sys":21000},{"type":12,"linkType":13,"id":14},{"sys":21002},{"id":21,"type":12,"linkType":22},{"sys":21004},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21006,"metaTitle":302,"metaDescription":303,"mainTitle":21007,"subtitle":321,"heroImage":21022,"ctaButton":344,"ctaLink":345},[301],{"data":21008,"content":21009,"nodeType":276},{},[21010,21016],{"data":21011,"content":21012,"nodeType":314},{},[21013],{"data":21014,"marks":21015,"value":313,"nodeType":83},{},[],{"data":21017,"content":21018,"nodeType":168},{},[21019],{"data":21020,"marks":21021,"value":175,"nodeType":83},{},[],{"metadata":21023,"sys":21026,"fields":21031},{"tags":21024,"concepts":21025},[],[],{"space":21027,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21029,"publishedVersion":24,"revision":45,"locale":29},{"sys":21028},{"type":12,"linkType":13,"id":14},{"sys":21030},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21032},{"url":336,"details":21033,"fileName":342,"contentType":343},{"size":338,"image":21034},{"width":340,"height":341},{"sys":21036,"fields":21039},{"id":21037,"createdAt":21038},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":21040,"slug":21041,"articleIntro":21040,"category":21042},"Compte 53 - Caisse","compte-53-caisse",[21043],{"metadata":21044,"sys":21047,"fields":21054},{"tags":21045,"concepts":21046},[],[],{"space":21048,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21050,"publishedVersion":292,"revision":24,"contentType":21052,"locale":29},{"sys":21049},{"type":12,"linkType":13,"id":14},{"sys":21051},{"id":21,"type":12,"linkType":22},{"sys":21053},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21055,"metaTitle":302,"metaDescription":303,"mainTitle":21056,"subtitle":321,"heroImage":21071,"ctaButton":344,"ctaLink":345},[301],{"data":21057,"content":21058,"nodeType":276},{},[21059,21065],{"data":21060,"content":21061,"nodeType":314},{},[21062],{"data":21063,"marks":21064,"value":313,"nodeType":83},{},[],{"data":21066,"content":21067,"nodeType":168},{},[21068],{"data":21069,"marks":21070,"value":175,"nodeType":83},{},[],{"metadata":21072,"sys":21075,"fields":21080},{"tags":21073,"concepts":21074},[],[],{"space":21076,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21078,"publishedVersion":24,"revision":45,"locale":29},{"sys":21077},{"type":12,"linkType":13,"id":14},{"sys":21079},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21081},{"url":336,"details":21082,"fileName":342,"contentType":343},{"size":338,"image":21083},{"width":340,"height":341},{"sys":21085,"fields":21088},{"id":21086,"createdAt":21087},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":21089,"slug":21090,"articleIntro":-1,"category":21091},"Compte 518 - Intérêts courus","compte-518-interets-courus",[21092],{"metadata":21093,"sys":21096,"fields":21103},{"tags":21094,"concepts":21095},[],[],{"space":21097,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21099,"publishedVersion":292,"revision":24,"contentType":21101,"locale":29},{"sys":21098},{"type":12,"linkType":13,"id":14},{"sys":21100},{"id":21,"type":12,"linkType":22},{"sys":21102},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21104,"metaTitle":302,"metaDescription":303,"mainTitle":21105,"subtitle":321,"heroImage":21120,"ctaButton":344,"ctaLink":345},[301],{"data":21106,"content":21107,"nodeType":276},{},[21108,21114],{"data":21109,"content":21110,"nodeType":314},{},[21111],{"data":21112,"marks":21113,"value":313,"nodeType":83},{},[],{"data":21115,"content":21116,"nodeType":168},{},[21117],{"data":21118,"marks":21119,"value":175,"nodeType":83},{},[],{"metadata":21121,"sys":21124,"fields":21129},{"tags":21122,"concepts":21123},[],[],{"space":21125,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21127,"publishedVersion":24,"revision":45,"locale":29},{"sys":21126},{"type":12,"linkType":13,"id":14},{"sys":21128},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21130},{"url":336,"details":21131,"fileName":342,"contentType":343},{"size":338,"image":21132},{"width":340,"height":341},{"sys":21134,"fields":21137},{"id":21135,"createdAt":21136},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":21138,"slug":21139,"articleIntro":21138,"category":21140},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[21141],{"metadata":21142,"sys":21145,"fields":21152},{"tags":21143,"concepts":21144},[],[],{"space":21146,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21148,"publishedVersion":292,"revision":24,"contentType":21150,"locale":29},{"sys":21147},{"type":12,"linkType":13,"id":14},{"sys":21149},{"id":21,"type":12,"linkType":22},{"sys":21151},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21153,"metaTitle":302,"metaDescription":303,"mainTitle":21154,"subtitle":321,"heroImage":21169,"ctaButton":344,"ctaLink":345},[301],{"data":21155,"content":21156,"nodeType":276},{},[21157,21163],{"data":21158,"content":21159,"nodeType":314},{},[21160],{"data":21161,"marks":21162,"value":313,"nodeType":83},{},[],{"data":21164,"content":21165,"nodeType":168},{},[21166],{"data":21167,"marks":21168,"value":175,"nodeType":83},{},[],{"metadata":21170,"sys":21173,"fields":21178},{"tags":21171,"concepts":21172},[],[],{"space":21174,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21176,"publishedVersion":24,"revision":45,"locale":29},{"sys":21175},{"type":12,"linkType":13,"id":14},{"sys":21177},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21179},{"url":336,"details":21180,"fileName":342,"contentType":343},{"size":338,"image":21181},{"width":340,"height":341},{"sys":21183,"fields":21186},{"id":21184,"createdAt":21185},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21187,"slug":21188,"articleIntro":21187,"category":21189},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21190],{"metadata":21191,"sys":21194,"fields":21201},{"tags":21192,"concepts":21193},[],[],{"space":21195,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21197,"publishedVersion":292,"revision":24,"contentType":21199,"locale":29},{"sys":21196},{"type":12,"linkType":13,"id":14},{"sys":21198},{"id":21,"type":12,"linkType":22},{"sys":21200},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21202,"metaTitle":302,"metaDescription":303,"mainTitle":21203,"subtitle":321,"heroImage":21218,"ctaButton":344,"ctaLink":345},[301],{"data":21204,"content":21205,"nodeType":276},{},[21206,21212],{"data":21207,"content":21208,"nodeType":314},{},[21209],{"data":21210,"marks":21211,"value":313,"nodeType":83},{},[],{"data":21213,"content":21214,"nodeType":168},{},[21215],{"data":21216,"marks":21217,"value":175,"nodeType":83},{},[],{"metadata":21219,"sys":21222,"fields":21227},{"tags":21220,"concepts":21221},[],[],{"space":21223,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21225,"publishedVersion":24,"revision":45,"locale":29},{"sys":21224},{"type":12,"linkType":13,"id":14},{"sys":21226},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21228},{"url":336,"details":21229,"fileName":342,"contentType":343},{"size":338,"image":21230},{"width":340,"height":341},{"sys":21232,"fields":21234},{"id":21233,"createdAt":10300},"55iVQXY18hY6u2UZk6N5JX",{"title":21235,"slug":21236,"articleIntro":-1,"category":21237},"Compte 704 - Travaux","compte-704---travaux",[21238],{"metadata":21239,"sys":21242,"fields":21249},{"tags":21240,"concepts":21241},[],[],{"space":21243,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21245,"publishedVersion":292,"revision":24,"contentType":21247,"locale":29},{"sys":21244},{"type":12,"linkType":13,"id":14},{"sys":21246},{"id":21,"type":12,"linkType":22},{"sys":21248},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21250,"metaTitle":302,"metaDescription":303,"mainTitle":21251,"subtitle":321,"heroImage":21266,"ctaButton":344,"ctaLink":345},[301],{"data":21252,"content":21253,"nodeType":276},{},[21254,21260],{"data":21255,"content":21256,"nodeType":314},{},[21257],{"data":21258,"marks":21259,"value":313,"nodeType":83},{},[],{"data":21261,"content":21262,"nodeType":168},{},[21263],{"data":21264,"marks":21265,"value":175,"nodeType":83},{},[],{"metadata":21267,"sys":21270,"fields":21275},{"tags":21268,"concepts":21269},[],[],{"space":21271,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21273,"publishedVersion":24,"revision":45,"locale":29},{"sys":21272},{"type":12,"linkType":13,"id":14},{"sys":21274},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21276},{"url":336,"details":21277,"fileName":342,"contentType":343},{"size":338,"image":21278},{"width":340,"height":341},{"sys":21280,"fields":21283},{"id":21281,"createdAt":21282},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":21284,"slug":21285,"articleIntro":21284,"category":21286},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[21287],{"metadata":21288,"sys":21291,"fields":21298},{"tags":21289,"concepts":21290},[],[],{"space":21292,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21294,"publishedVersion":292,"revision":24,"contentType":21296,"locale":29},{"sys":21293},{"type":12,"linkType":13,"id":14},{"sys":21295},{"id":21,"type":12,"linkType":22},{"sys":21297},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21299,"metaTitle":302,"metaDescription":303,"mainTitle":21300,"subtitle":321,"heroImage":21315,"ctaButton":344,"ctaLink":345},[301],{"data":21301,"content":21302,"nodeType":276},{},[21303,21309],{"data":21304,"content":21305,"nodeType":314},{},[21306],{"data":21307,"marks":21308,"value":313,"nodeType":83},{},[],{"data":21310,"content":21311,"nodeType":168},{},[21312],{"data":21313,"marks":21314,"value":175,"nodeType":83},{},[],{"metadata":21316,"sys":21319,"fields":21324},{"tags":21317,"concepts":21318},[],[],{"space":21320,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21322,"publishedVersion":24,"revision":45,"locale":29},{"sys":21321},{"type":12,"linkType":13,"id":14},{"sys":21323},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21325},{"url":336,"details":21326,"fileName":342,"contentType":343},{"size":338,"image":21327},{"width":340,"height":341},{"sys":21329,"fields":21332},{"id":21330,"createdAt":21331},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":21333,"slug":21334,"articleIntro":21333,"category":21335},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[21336],{"metadata":21337,"sys":21340,"fields":21347},{"tags":21338,"concepts":21339},[],[],{"space":21341,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21343,"publishedVersion":292,"revision":24,"contentType":21345,"locale":29},{"sys":21342},{"type":12,"linkType":13,"id":14},{"sys":21344},{"id":21,"type":12,"linkType":22},{"sys":21346},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21348,"metaTitle":302,"metaDescription":303,"mainTitle":21349,"subtitle":321,"heroImage":21364,"ctaButton":344,"ctaLink":345},[301],{"data":21350,"content":21351,"nodeType":276},{},[21352,21358],{"data":21353,"content":21354,"nodeType":314},{},[21355],{"data":21356,"marks":21357,"value":313,"nodeType":83},{},[],{"data":21359,"content":21360,"nodeType":168},{},[21361],{"data":21362,"marks":21363,"value":175,"nodeType":83},{},[],{"metadata":21365,"sys":21368,"fields":21373},{"tags":21366,"concepts":21367},[],[],{"space":21369,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21371,"publishedVersion":24,"revision":45,"locale":29},{"sys":21370},{"type":12,"linkType":13,"id":14},{"sys":21372},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21374},{"url":336,"details":21375,"fileName":342,"contentType":343},{"size":338,"image":21376},{"width":340,"height":341},{"sys":21378,"fields":21381},{"id":21379,"createdAt":21380},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":21382,"slug":21383,"articleIntro":21382,"category":21384},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[21385],{"metadata":21386,"sys":21389,"fields":21396},{"tags":21387,"concepts":21388},[],[],{"space":21390,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21392,"publishedVersion":292,"revision":24,"contentType":21394,"locale":29},{"sys":21391},{"type":12,"linkType":13,"id":14},{"sys":21393},{"id":21,"type":12,"linkType":22},{"sys":21395},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21397,"metaTitle":302,"metaDescription":303,"mainTitle":21398,"subtitle":321,"heroImage":21413,"ctaButton":344,"ctaLink":345},[301],{"data":21399,"content":21400,"nodeType":276},{},[21401,21407],{"data":21402,"content":21403,"nodeType":314},{},[21404],{"data":21405,"marks":21406,"value":313,"nodeType":83},{},[],{"data":21408,"content":21409,"nodeType":168},{},[21410],{"data":21411,"marks":21412,"value":175,"nodeType":83},{},[],{"metadata":21414,"sys":21417,"fields":21422},{"tags":21415,"concepts":21416},[],[],{"space":21418,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21420,"publishedVersion":24,"revision":45,"locale":29},{"sys":21419},{"type":12,"linkType":13,"id":14},{"sys":21421},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21423},{"url":336,"details":21424,"fileName":342,"contentType":343},{"size":338,"image":21425},{"width":340,"height":341},{"sys":21427,"fields":21430},{"id":21428,"createdAt":21429},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":21431,"slug":21432,"articleIntro":-1,"category":21433},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[21434],{"metadata":21435,"sys":21438,"fields":21445},{"tags":21436,"concepts":21437},[],[],{"space":21439,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21441,"publishedVersion":292,"revision":24,"contentType":21443,"locale":29},{"sys":21440},{"type":12,"linkType":13,"id":14},{"sys":21442},{"id":21,"type":12,"linkType":22},{"sys":21444},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21446,"metaTitle":302,"metaDescription":303,"mainTitle":21447,"subtitle":321,"heroImage":21462,"ctaButton":344,"ctaLink":345},[301],{"data":21448,"content":21449,"nodeType":276},{},[21450,21456],{"data":21451,"content":21452,"nodeType":314},{},[21453],{"data":21454,"marks":21455,"value":313,"nodeType":83},{},[],{"data":21457,"content":21458,"nodeType":168},{},[21459],{"data":21460,"marks":21461,"value":175,"nodeType":83},{},[],{"metadata":21463,"sys":21466,"fields":21471},{"tags":21464,"concepts":21465},[],[],{"space":21467,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21469,"publishedVersion":24,"revision":45,"locale":29},{"sys":21468},{"type":12,"linkType":13,"id":14},{"sys":21470},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21472},{"url":336,"details":21473,"fileName":342,"contentType":343},{"size":338,"image":21474},{"width":340,"height":341},{"sys":21476,"fields":21479},{"id":21477,"createdAt":21478},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":21480,"slug":21481,"articleIntro":21480,"category":21482},"1681 - Autres emprunts","compte-1681-autres-emprunts",[21483],{"metadata":21484,"sys":21487,"fields":21494},{"tags":21485,"concepts":21486},[],[],{"space":21488,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21490,"publishedVersion":292,"revision":24,"contentType":21492,"locale":29},{"sys":21489},{"type":12,"linkType":13,"id":14},{"sys":21491},{"id":21,"type":12,"linkType":22},{"sys":21493},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21495,"metaTitle":302,"metaDescription":303,"mainTitle":21496,"subtitle":321,"heroImage":21511,"ctaButton":344,"ctaLink":345},[301],{"data":21497,"content":21498,"nodeType":276},{},[21499,21505],{"data":21500,"content":21501,"nodeType":314},{},[21502],{"data":21503,"marks":21504,"value":313,"nodeType":83},{},[],{"data":21506,"content":21507,"nodeType":168},{},[21508],{"data":21509,"marks":21510,"value":175,"nodeType":83},{},[],{"metadata":21512,"sys":21515,"fields":21520},{"tags":21513,"concepts":21514},[],[],{"space":21516,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21518,"publishedVersion":24,"revision":45,"locale":29},{"sys":21517},{"type":12,"linkType":13,"id":14},{"sys":21519},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21521},{"url":336,"details":21522,"fileName":342,"contentType":343},{"size":338,"image":21523},{"width":340,"height":341},{"sys":21525,"fields":21528},{"id":21526,"createdAt":21527},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":21529,"slug":21530,"articleIntro":-1,"category":21531},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[21532],{"metadata":21533,"sys":21536,"fields":21543},{"tags":21534,"concepts":21535},[],[],{"space":21537,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21539,"publishedVersion":292,"revision":24,"contentType":21541,"locale":29},{"sys":21538},{"type":12,"linkType":13,"id":14},{"sys":21540},{"id":21,"type":12,"linkType":22},{"sys":21542},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21544,"metaTitle":302,"metaDescription":303,"mainTitle":21545,"subtitle":321,"heroImage":21560,"ctaButton":344,"ctaLink":345},[301],{"data":21546,"content":21547,"nodeType":276},{},[21548,21554],{"data":21549,"content":21550,"nodeType":314},{},[21551],{"data":21552,"marks":21553,"value":313,"nodeType":83},{},[],{"data":21555,"content":21556,"nodeType":168},{},[21557],{"data":21558,"marks":21559,"value":175,"nodeType":83},{},[],{"metadata":21561,"sys":21564,"fields":21569},{"tags":21562,"concepts":21563},[],[],{"space":21565,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21567,"publishedVersion":24,"revision":45,"locale":29},{"sys":21566},{"type":12,"linkType":13,"id":14},{"sys":21568},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21570},{"url":336,"details":21571,"fileName":342,"contentType":343},{"size":338,"image":21572},{"width":340,"height":341},{"sys":21574,"fields":21577},{"id":21575,"createdAt":21576},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":21578,"slug":21579,"articleIntro":-1,"category":21580},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[21581],{"metadata":21582,"sys":21585,"fields":21592},{"tags":21583,"concepts":21584},[],[],{"space":21586,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21588,"publishedVersion":292,"revision":24,"contentType":21590,"locale":29},{"sys":21587},{"type":12,"linkType":13,"id":14},{"sys":21589},{"id":21,"type":12,"linkType":22},{"sys":21591},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21593,"metaTitle":302,"metaDescription":303,"mainTitle":21594,"subtitle":321,"heroImage":21609,"ctaButton":344,"ctaLink":345},[301],{"data":21595,"content":21596,"nodeType":276},{},[21597,21603],{"data":21598,"content":21599,"nodeType":314},{},[21600],{"data":21601,"marks":21602,"value":313,"nodeType":83},{},[],{"data":21604,"content":21605,"nodeType":168},{},[21606],{"data":21607,"marks":21608,"value":175,"nodeType":83},{},[],{"metadata":21610,"sys":21613,"fields":21618},{"tags":21611,"concepts":21612},[],[],{"space":21614,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21616,"publishedVersion":24,"revision":45,"locale":29},{"sys":21615},{"type":12,"linkType":13,"id":14},{"sys":21617},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21619},{"url":336,"details":21620,"fileName":342,"contentType":343},{"size":338,"image":21621},{"width":340,"height":341},{"sys":21623,"fields":21626},{"id":21624,"createdAt":21625},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":21627,"slug":21628,"articleIntro":21627,"category":21629},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[21630],{"metadata":21631,"sys":21634,"fields":21641},{"tags":21632,"concepts":21633},[],[],{"space":21635,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21637,"publishedVersion":292,"revision":24,"contentType":21639,"locale":29},{"sys":21636},{"type":12,"linkType":13,"id":14},{"sys":21638},{"id":21,"type":12,"linkType":22},{"sys":21640},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21642,"metaTitle":302,"metaDescription":303,"mainTitle":21643,"subtitle":321,"heroImage":21658,"ctaButton":344,"ctaLink":345},[301],{"data":21644,"content":21645,"nodeType":276},{},[21646,21652],{"data":21647,"content":21648,"nodeType":314},{},[21649],{"data":21650,"marks":21651,"value":313,"nodeType":83},{},[],{"data":21653,"content":21654,"nodeType":168},{},[21655],{"data":21656,"marks":21657,"value":175,"nodeType":83},{},[],{"metadata":21659,"sys":21662,"fields":21667},{"tags":21660,"concepts":21661},[],[],{"space":21663,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21665,"publishedVersion":24,"revision":45,"locale":29},{"sys":21664},{"type":12,"linkType":13,"id":14},{"sys":21666},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21668},{"url":336,"details":21669,"fileName":342,"contentType":343},{"size":338,"image":21670},{"width":340,"height":341},{"sys":21672,"fields":21675},{"id":21673,"createdAt":21674},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":21676,"slug":21677,"articleIntro":-1,"category":21678},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[21679],{"metadata":21680,"sys":21683,"fields":21690},{"tags":21681,"concepts":21682},[],[],{"space":21684,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21686,"publishedVersion":292,"revision":24,"contentType":21688,"locale":29},{"sys":21685},{"type":12,"linkType":13,"id":14},{"sys":21687},{"id":21,"type":12,"linkType":22},{"sys":21689},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21691,"metaTitle":302,"metaDescription":303,"mainTitle":21692,"subtitle":321,"heroImage":21707,"ctaButton":344,"ctaLink":345},[301],{"data":21693,"content":21694,"nodeType":276},{},[21695,21701],{"data":21696,"content":21697,"nodeType":314},{},[21698],{"data":21699,"marks":21700,"value":313,"nodeType":83},{},[],{"data":21702,"content":21703,"nodeType":168},{},[21704],{"data":21705,"marks":21706,"value":175,"nodeType":83},{},[],{"metadata":21708,"sys":21711,"fields":21716},{"tags":21709,"concepts":21710},[],[],{"space":21712,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21714,"publishedVersion":24,"revision":45,"locale":29},{"sys":21713},{"type":12,"linkType":13,"id":14},{"sys":21715},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21717},{"url":336,"details":21718,"fileName":342,"contentType":343},{"size":338,"image":21719},{"width":340,"height":341},{"sys":21721,"fields":21724},{"id":21722,"createdAt":21723},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":21725,"slug":21726,"articleIntro":-1,"category":21727},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[21728],{"metadata":21729,"sys":21732,"fields":21739},{"tags":21730,"concepts":21731},[],[],{"space":21733,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21735,"publishedVersion":292,"revision":24,"contentType":21737,"locale":29},{"sys":21734},{"type":12,"linkType":13,"id":14},{"sys":21736},{"id":21,"type":12,"linkType":22},{"sys":21738},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21740,"metaTitle":302,"metaDescription":303,"mainTitle":21741,"subtitle":321,"heroImage":21756,"ctaButton":344,"ctaLink":345},[301],{"data":21742,"content":21743,"nodeType":276},{},[21744,21750],{"data":21745,"content":21746,"nodeType":314},{},[21747],{"data":21748,"marks":21749,"value":313,"nodeType":83},{},[],{"data":21751,"content":21752,"nodeType":168},{},[21753],{"data":21754,"marks":21755,"value":175,"nodeType":83},{},[],{"metadata":21757,"sys":21760,"fields":21765},{"tags":21758,"concepts":21759},[],[],{"space":21761,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21763,"publishedVersion":24,"revision":45,"locale":29},{"sys":21762},{"type":12,"linkType":13,"id":14},{"sys":21764},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21766},{"url":336,"details":21767,"fileName":342,"contentType":343},{"size":338,"image":21768},{"width":340,"height":341},{"sys":21770,"fields":21773},{"id":21771,"createdAt":21772},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":21774,"slug":21775,"articleIntro":21774,"category":21776},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[21777],{"metadata":21778,"sys":21781,"fields":21788},{"tags":21779,"concepts":21780},[],[],{"space":21782,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21784,"publishedVersion":292,"revision":24,"contentType":21786,"locale":29},{"sys":21783},{"type":12,"linkType":13,"id":14},{"sys":21785},{"id":21,"type":12,"linkType":22},{"sys":21787},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21789,"metaTitle":302,"metaDescription":303,"mainTitle":21790,"subtitle":321,"heroImage":21805,"ctaButton":344,"ctaLink":345},[301],{"data":21791,"content":21792,"nodeType":276},{},[21793,21799],{"data":21794,"content":21795,"nodeType":314},{},[21796],{"data":21797,"marks":21798,"value":313,"nodeType":83},{},[],{"data":21800,"content":21801,"nodeType":168},{},[21802],{"data":21803,"marks":21804,"value":175,"nodeType":83},{},[],{"metadata":21806,"sys":21809,"fields":21814},{"tags":21807,"concepts":21808},[],[],{"space":21810,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21812,"publishedVersion":24,"revision":45,"locale":29},{"sys":21811},{"type":12,"linkType":13,"id":14},{"sys":21813},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21815},{"url":336,"details":21816,"fileName":342,"contentType":343},{"size":338,"image":21817},{"width":340,"height":341},{"sys":21819,"fields":21822},{"id":21820,"createdAt":21821},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":21823,"slug":21824,"articleIntro":21823,"category":21825},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[21826],{"metadata":21827,"sys":21830,"fields":21837},{"tags":21828,"concepts":21829},[],[],{"space":21831,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21833,"publishedVersion":292,"revision":24,"contentType":21835,"locale":29},{"sys":21832},{"type":12,"linkType":13,"id":14},{"sys":21834},{"id":21,"type":12,"linkType":22},{"sys":21836},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21838,"metaTitle":302,"metaDescription":303,"mainTitle":21839,"subtitle":321,"heroImage":21854,"ctaButton":344,"ctaLink":345},[301],{"data":21840,"content":21841,"nodeType":276},{},[21842,21848],{"data":21843,"content":21844,"nodeType":314},{},[21845],{"data":21846,"marks":21847,"value":313,"nodeType":83},{},[],{"data":21849,"content":21850,"nodeType":168},{},[21851],{"data":21852,"marks":21853,"value":175,"nodeType":83},{},[],{"metadata":21855,"sys":21858,"fields":21863},{"tags":21856,"concepts":21857},[],[],{"space":21859,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21861,"publishedVersion":24,"revision":45,"locale":29},{"sys":21860},{"type":12,"linkType":13,"id":14},{"sys":21862},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21864},{"url":336,"details":21865,"fileName":342,"contentType":343},{"size":338,"image":21866},{"width":340,"height":341},{"sys":21868,"fields":21871},{"id":21869,"createdAt":21870},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":21872,"slug":21873,"articleIntro":-1,"category":21874},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[21875],{"metadata":21876,"sys":21879,"fields":21886},{"tags":21877,"concepts":21878},[],[],{"space":21880,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21882,"publishedVersion":292,"revision":24,"contentType":21884,"locale":29},{"sys":21881},{"type":12,"linkType":13,"id":14},{"sys":21883},{"id":21,"type":12,"linkType":22},{"sys":21885},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21887,"metaTitle":302,"metaDescription":303,"mainTitle":21888,"subtitle":321,"heroImage":21903,"ctaButton":344,"ctaLink":345},[301],{"data":21889,"content":21890,"nodeType":276},{},[21891,21897],{"data":21892,"content":21893,"nodeType":314},{},[21894],{"data":21895,"marks":21896,"value":313,"nodeType":83},{},[],{"data":21898,"content":21899,"nodeType":168},{},[21900],{"data":21901,"marks":21902,"value":175,"nodeType":83},{},[],{"metadata":21904,"sys":21907,"fields":21912},{"tags":21905,"concepts":21906},[],[],{"space":21908,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21910,"publishedVersion":24,"revision":45,"locale":29},{"sys":21909},{"type":12,"linkType":13,"id":14},{"sys":21911},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21913},{"url":336,"details":21914,"fileName":342,"contentType":343},{"size":338,"image":21915},{"width":340,"height":341},{"sys":21917,"fields":21920},{"id":21918,"createdAt":21919},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":21921,"slug":21922,"articleIntro":21921,"category":21923},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[21924],{"metadata":21925,"sys":21928,"fields":21935},{"tags":21926,"concepts":21927},[],[],{"space":21929,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21931,"publishedVersion":292,"revision":24,"contentType":21933,"locale":29},{"sys":21930},{"type":12,"linkType":13,"id":14},{"sys":21932},{"id":21,"type":12,"linkType":22},{"sys":21934},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21936,"metaTitle":302,"metaDescription":303,"mainTitle":21937,"subtitle":321,"heroImage":21952,"ctaButton":344,"ctaLink":345},[301],{"data":21938,"content":21939,"nodeType":276},{},[21940,21946],{"data":21941,"content":21942,"nodeType":314},{},[21943],{"data":21944,"marks":21945,"value":313,"nodeType":83},{},[],{"data":21947,"content":21948,"nodeType":168},{},[21949],{"data":21950,"marks":21951,"value":175,"nodeType":83},{},[],{"metadata":21953,"sys":21956,"fields":21961},{"tags":21954,"concepts":21955},[],[],{"space":21957,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":21959,"publishedVersion":24,"revision":45,"locale":29},{"sys":21958},{"type":12,"linkType":13,"id":14},{"sys":21960},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":21962},{"url":336,"details":21963,"fileName":342,"contentType":343},{"size":338,"image":21964},{"width":340,"height":341},{"sys":21966,"fields":21969},{"id":21967,"createdAt":21968},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":21970,"slug":21971,"articleIntro":-1,"category":21972},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[21973],{"metadata":21974,"sys":21977,"fields":21984},{"tags":21975,"concepts":21976},[],[],{"space":21978,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":21980,"publishedVersion":292,"revision":24,"contentType":21982,"locale":29},{"sys":21979},{"type":12,"linkType":13,"id":14},{"sys":21981},{"id":21,"type":12,"linkType":22},{"sys":21983},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":21985,"metaTitle":302,"metaDescription":303,"mainTitle":21986,"subtitle":321,"heroImage":22001,"ctaButton":344,"ctaLink":345},[301],{"data":21987,"content":21988,"nodeType":276},{},[21989,21995],{"data":21990,"content":21991,"nodeType":314},{},[21992],{"data":21993,"marks":21994,"value":313,"nodeType":83},{},[],{"data":21996,"content":21997,"nodeType":168},{},[21998],{"data":21999,"marks":22000,"value":175,"nodeType":83},{},[],{"metadata":22002,"sys":22005,"fields":22010},{"tags":22003,"concepts":22004},[],[],{"space":22006,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22008,"publishedVersion":24,"revision":45,"locale":29},{"sys":22007},{"type":12,"linkType":13,"id":14},{"sys":22009},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22011},{"url":336,"details":22012,"fileName":342,"contentType":343},{"size":338,"image":22013},{"width":340,"height":341},{"sys":22015,"fields":22018},{"id":22016,"createdAt":22017},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":22019,"slug":22020,"articleIntro":22019,"category":22021},"781 - Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)","compte-781-reprises-sur-amortissements-depreciations-et-provisions-a-inscrire-dans-les-produits-d-exploitation",[22022],{"metadata":22023,"sys":22026,"fields":22033},{"tags":22024,"concepts":22025},[],[],{"space":22027,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22029,"publishedVersion":292,"revision":24,"contentType":22031,"locale":29},{"sys":22028},{"type":12,"linkType":13,"id":14},{"sys":22030},{"id":21,"type":12,"linkType":22},{"sys":22032},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22034,"metaTitle":302,"metaDescription":303,"mainTitle":22035,"subtitle":321,"heroImage":22050,"ctaButton":344,"ctaLink":345},[301],{"data":22036,"content":22037,"nodeType":276},{},[22038,22044],{"data":22039,"content":22040,"nodeType":314},{},[22041],{"data":22042,"marks":22043,"value":313,"nodeType":83},{},[],{"data":22045,"content":22046,"nodeType":168},{},[22047],{"data":22048,"marks":22049,"value":175,"nodeType":83},{},[],{"metadata":22051,"sys":22054,"fields":22059},{"tags":22052,"concepts":22053},[],[],{"space":22055,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22057,"publishedVersion":24,"revision":45,"locale":29},{"sys":22056},{"type":12,"linkType":13,"id":14},{"sys":22058},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22060},{"url":336,"details":22061,"fileName":342,"contentType":343},{"size":338,"image":22062},{"width":340,"height":341},{"sys":22064,"fields":22067},{"id":22065,"createdAt":22066},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":22068,"slug":22069,"articleIntro":22068,"category":22070},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[22071],{"metadata":22072,"sys":22075,"fields":22082},{"tags":22073,"concepts":22074},[],[],{"space":22076,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22078,"publishedVersion":292,"revision":24,"contentType":22080,"locale":29},{"sys":22077},{"type":12,"linkType":13,"id":14},{"sys":22079},{"id":21,"type":12,"linkType":22},{"sys":22081},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22083,"metaTitle":302,"metaDescription":303,"mainTitle":22084,"subtitle":321,"heroImage":22099,"ctaButton":344,"ctaLink":345},[301],{"data":22085,"content":22086,"nodeType":276},{},[22087,22093],{"data":22088,"content":22089,"nodeType":314},{},[22090],{"data":22091,"marks":22092,"value":313,"nodeType":83},{},[],{"data":22094,"content":22095,"nodeType":168},{},[22096],{"data":22097,"marks":22098,"value":175,"nodeType":83},{},[],{"metadata":22100,"sys":22103,"fields":22108},{"tags":22101,"concepts":22102},[],[],{"space":22104,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22106,"publishedVersion":24,"revision":45,"locale":29},{"sys":22105},{"type":12,"linkType":13,"id":14},{"sys":22107},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22109},{"url":336,"details":22110,"fileName":342,"contentType":343},{"size":338,"image":22111},{"width":340,"height":341},{"sys":22113,"fields":22116},{"id":22114,"createdAt":22115},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":22117,"slug":22118,"articleIntro":-1,"category":22119},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[22120],{"metadata":22121,"sys":22124,"fields":22131},{"tags":22122,"concepts":22123},[],[],{"space":22125,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22127,"publishedVersion":292,"revision":24,"contentType":22129,"locale":29},{"sys":22126},{"type":12,"linkType":13,"id":14},{"sys":22128},{"id":21,"type":12,"linkType":22},{"sys":22130},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22132,"metaTitle":302,"metaDescription":303,"mainTitle":22133,"subtitle":321,"heroImage":22148,"ctaButton":344,"ctaLink":345},[301],{"data":22134,"content":22135,"nodeType":276},{},[22136,22142],{"data":22137,"content":22138,"nodeType":314},{},[22139],{"data":22140,"marks":22141,"value":313,"nodeType":83},{},[],{"data":22143,"content":22144,"nodeType":168},{},[22145],{"data":22146,"marks":22147,"value":175,"nodeType":83},{},[],{"metadata":22149,"sys":22152,"fields":22157},{"tags":22150,"concepts":22151},[],[],{"space":22153,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22155,"publishedVersion":24,"revision":45,"locale":29},{"sys":22154},{"type":12,"linkType":13,"id":14},{"sys":22156},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22158},{"url":336,"details":22159,"fileName":342,"contentType":343},{"size":338,"image":22160},{"width":340,"height":341},{"sys":22162,"fields":22165},{"id":22163,"createdAt":22164},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":22166,"slug":22167,"articleIntro":22166,"category":22168},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[22169],{"metadata":22170,"sys":22173,"fields":22180},{"tags":22171,"concepts":22172},[],[],{"space":22174,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22176,"publishedVersion":292,"revision":24,"contentType":22178,"locale":29},{"sys":22175},{"type":12,"linkType":13,"id":14},{"sys":22177},{"id":21,"type":12,"linkType":22},{"sys":22179},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22181,"metaTitle":302,"metaDescription":303,"mainTitle":22182,"subtitle":321,"heroImage":22197,"ctaButton":344,"ctaLink":345},[301],{"data":22183,"content":22184,"nodeType":276},{},[22185,22191],{"data":22186,"content":22187,"nodeType":314},{},[22188],{"data":22189,"marks":22190,"value":313,"nodeType":83},{},[],{"data":22192,"content":22193,"nodeType":168},{},[22194],{"data":22195,"marks":22196,"value":175,"nodeType":83},{},[],{"metadata":22198,"sys":22201,"fields":22206},{"tags":22199,"concepts":22200},[],[],{"space":22202,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22204,"publishedVersion":24,"revision":45,"locale":29},{"sys":22203},{"type":12,"linkType":13,"id":14},{"sys":22205},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22207},{"url":336,"details":22208,"fileName":342,"contentType":343},{"size":338,"image":22209},{"width":340,"height":341},{"sys":22211,"fields":22214},{"id":22212,"createdAt":22213},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":22215,"slug":22216,"articleIntro":-1,"category":22217},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[22218],{"metadata":22219,"sys":22222,"fields":22229},{"tags":22220,"concepts":22221},[],[],{"space":22223,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22225,"publishedVersion":292,"revision":24,"contentType":22227,"locale":29},{"sys":22224},{"type":12,"linkType":13,"id":14},{"sys":22226},{"id":21,"type":12,"linkType":22},{"sys":22228},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22230,"metaTitle":302,"metaDescription":303,"mainTitle":22231,"subtitle":321,"heroImage":22246,"ctaButton":344,"ctaLink":345},[301],{"data":22232,"content":22233,"nodeType":276},{},[22234,22240],{"data":22235,"content":22236,"nodeType":314},{},[22237],{"data":22238,"marks":22239,"value":313,"nodeType":83},{},[],{"data":22241,"content":22242,"nodeType":168},{},[22243],{"data":22244,"marks":22245,"value":175,"nodeType":83},{},[],{"metadata":22247,"sys":22250,"fields":22255},{"tags":22248,"concepts":22249},[],[],{"space":22251,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22253,"publishedVersion":24,"revision":45,"locale":29},{"sys":22252},{"type":12,"linkType":13,"id":14},{"sys":22254},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22256},{"url":336,"details":22257,"fileName":342,"contentType":343},{"size":338,"image":22258},{"width":340,"height":341},{"sys":22260,"fields":22263},{"id":22261,"createdAt":22262},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":22264,"slug":22265,"articleIntro":22264,"category":22266},"Compte 4458 - Taxe sur le chiffre d'affaires à régulariser par l'entreprise","compte-4458-taxe-sur-le-chiffre-d-affaires-a-regulatise-par-l-entreprise",[22267],{"metadata":22268,"sys":22271,"fields":22278},{"tags":22269,"concepts":22270},[],[],{"space":22272,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22274,"publishedVersion":292,"revision":24,"contentType":22276,"locale":29},{"sys":22273},{"type":12,"linkType":13,"id":14},{"sys":22275},{"id":21,"type":12,"linkType":22},{"sys":22277},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22279,"metaTitle":302,"metaDescription":303,"mainTitle":22280,"subtitle":321,"heroImage":22295,"ctaButton":344,"ctaLink":345},[301],{"data":22281,"content":22282,"nodeType":276},{},[22283,22289],{"data":22284,"content":22285,"nodeType":314},{},[22286],{"data":22287,"marks":22288,"value":313,"nodeType":83},{},[],{"data":22290,"content":22291,"nodeType":168},{},[22292],{"data":22293,"marks":22294,"value":175,"nodeType":83},{},[],{"metadata":22296,"sys":22299,"fields":22304},{"tags":22297,"concepts":22298},[],[],{"space":22300,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22302,"publishedVersion":24,"revision":45,"locale":29},{"sys":22301},{"type":12,"linkType":13,"id":14},{"sys":22303},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22305},{"url":336,"details":22306,"fileName":342,"contentType":343},{"size":338,"image":22307},{"width":340,"height":341},{"sys":22309,"fields":22312},{"id":22310,"createdAt":22311},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":22313,"slug":22314,"articleIntro":-1,"category":22315},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[22316],{"metadata":22317,"sys":22320,"fields":22327},{"tags":22318,"concepts":22319},[],[],{"space":22321,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22323,"publishedVersion":292,"revision":24,"contentType":22325,"locale":29},{"sys":22322},{"type":12,"linkType":13,"id":14},{"sys":22324},{"id":21,"type":12,"linkType":22},{"sys":22326},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22328,"metaTitle":302,"metaDescription":303,"mainTitle":22329,"subtitle":321,"heroImage":22344,"ctaButton":344,"ctaLink":345},[301],{"data":22330,"content":22331,"nodeType":276},{},[22332,22338],{"data":22333,"content":22334,"nodeType":314},{},[22335],{"data":22336,"marks":22337,"value":313,"nodeType":83},{},[],{"data":22339,"content":22340,"nodeType":168},{},[22341],{"data":22342,"marks":22343,"value":175,"nodeType":83},{},[],{"metadata":22345,"sys":22348,"fields":22353},{"tags":22346,"concepts":22347},[],[],{"space":22349,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22351,"publishedVersion":24,"revision":45,"locale":29},{"sys":22350},{"type":12,"linkType":13,"id":14},{"sys":22352},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22354},{"url":336,"details":22355,"fileName":342,"contentType":343},{"size":338,"image":22356},{"width":340,"height":341},{"sys":22358,"fields":22361},{"id":22359,"createdAt":22360},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":22362,"slug":22363,"articleIntro":22362,"category":22364},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[22365],{"metadata":22366,"sys":22369,"fields":22376},{"tags":22367,"concepts":22368},[],[],{"space":22370,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22372,"publishedVersion":292,"revision":24,"contentType":22374,"locale":29},{"sys":22371},{"type":12,"linkType":13,"id":14},{"sys":22373},{"id":21,"type":12,"linkType":22},{"sys":22375},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22377,"metaTitle":302,"metaDescription":303,"mainTitle":22378,"subtitle":321,"heroImage":22393,"ctaButton":344,"ctaLink":345},[301],{"data":22379,"content":22380,"nodeType":276},{},[22381,22387],{"data":22382,"content":22383,"nodeType":314},{},[22384],{"data":22385,"marks":22386,"value":313,"nodeType":83},{},[],{"data":22388,"content":22389,"nodeType":168},{},[22390],{"data":22391,"marks":22392,"value":175,"nodeType":83},{},[],{"metadata":22394,"sys":22397,"fields":22402},{"tags":22395,"concepts":22396},[],[],{"space":22398,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22400,"publishedVersion":24,"revision":45,"locale":29},{"sys":22399},{"type":12,"linkType":13,"id":14},{"sys":22401},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22403},{"url":336,"details":22404,"fileName":342,"contentType":343},{"size":338,"image":22405},{"width":340,"height":341},{"sys":22407,"fields":22410},{"id":22408,"createdAt":22409},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":22411,"slug":22412,"articleIntro":22411,"category":22413},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[22414],{"metadata":22415,"sys":22418,"fields":22425},{"tags":22416,"concepts":22417},[],[],{"space":22419,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22421,"publishedVersion":292,"revision":24,"contentType":22423,"locale":29},{"sys":22420},{"type":12,"linkType":13,"id":14},{"sys":22422},{"id":21,"type":12,"linkType":22},{"sys":22424},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22426,"metaTitle":302,"metaDescription":303,"mainTitle":22427,"subtitle":321,"heroImage":22442,"ctaButton":344,"ctaLink":345},[301],{"data":22428,"content":22429,"nodeType":276},{},[22430,22436],{"data":22431,"content":22432,"nodeType":314},{},[22433],{"data":22434,"marks":22435,"value":313,"nodeType":83},{},[],{"data":22437,"content":22438,"nodeType":168},{},[22439],{"data":22440,"marks":22441,"value":175,"nodeType":83},{},[],{"metadata":22443,"sys":22446,"fields":22451},{"tags":22444,"concepts":22445},[],[],{"space":22447,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22449,"publishedVersion":24,"revision":45,"locale":29},{"sys":22448},{"type":12,"linkType":13,"id":14},{"sys":22450},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22452},{"url":336,"details":22453,"fileName":342,"contentType":343},{"size":338,"image":22454},{"width":340,"height":341},{"sys":22456,"fields":22459},{"id":22457,"createdAt":22458},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":22460,"slug":22461,"articleIntro":-1,"category":22462},"Le compte 70 enregistre toutes les ventes de biens et services de l’entreprise, constituant la base du chiffre d’affaires et du résultat fiscal soumis à la TVA.","compte-70-ventes-de-produits-fabriques-prestations-de-services-et-marchandises",[22463],{"metadata":22464,"sys":22467,"fields":22474},{"tags":22465,"concepts":22466},[],[],{"space":22468,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22470,"publishedVersion":292,"revision":24,"contentType":22472,"locale":29},{"sys":22469},{"type":12,"linkType":13,"id":14},{"sys":22471},{"id":21,"type":12,"linkType":22},{"sys":22473},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22475,"metaTitle":302,"metaDescription":303,"mainTitle":22476,"subtitle":321,"heroImage":22491,"ctaButton":344,"ctaLink":345},[301],{"data":22477,"content":22478,"nodeType":276},{},[22479,22485],{"data":22480,"content":22481,"nodeType":314},{},[22482],{"data":22483,"marks":22484,"value":313,"nodeType":83},{},[],{"data":22486,"content":22487,"nodeType":168},{},[22488],{"data":22489,"marks":22490,"value":175,"nodeType":83},{},[],{"metadata":22492,"sys":22495,"fields":22500},{"tags":22493,"concepts":22494},[],[],{"space":22496,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22498,"publishedVersion":24,"revision":45,"locale":29},{"sys":22497},{"type":12,"linkType":13,"id":14},{"sys":22499},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22501},{"url":336,"details":22502,"fileName":342,"contentType":343},{"size":338,"image":22503},{"width":340,"height":341},{"sys":22505,"fields":22508},{"id":22506,"createdAt":22507},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":22509,"slug":22510,"articleIntro":-1,"category":22511},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[22512],{"metadata":22513,"sys":22516,"fields":22523},{"tags":22514,"concepts":22515},[],[],{"space":22517,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22519,"publishedVersion":292,"revision":24,"contentType":22521,"locale":29},{"sys":22518},{"type":12,"linkType":13,"id":14},{"sys":22520},{"id":21,"type":12,"linkType":22},{"sys":22522},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22524,"metaTitle":302,"metaDescription":303,"mainTitle":22525,"subtitle":321,"heroImage":22540,"ctaButton":344,"ctaLink":345},[301],{"data":22526,"content":22527,"nodeType":276},{},[22528,22534],{"data":22529,"content":22530,"nodeType":314},{},[22531],{"data":22532,"marks":22533,"value":313,"nodeType":83},{},[],{"data":22535,"content":22536,"nodeType":168},{},[22537],{"data":22538,"marks":22539,"value":175,"nodeType":83},{},[],{"metadata":22541,"sys":22544,"fields":22549},{"tags":22542,"concepts":22543},[],[],{"space":22545,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22547,"publishedVersion":24,"revision":45,"locale":29},{"sys":22546},{"type":12,"linkType":13,"id":14},{"sys":22548},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22550},{"url":336,"details":22551,"fileName":342,"contentType":343},{"size":338,"image":22552},{"width":340,"height":341},{"sys":22554,"fields":22557},{"id":22555,"createdAt":22556},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":22558,"slug":22559,"articleIntro":-1,"category":22560},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[22561],{"metadata":22562,"sys":22565,"fields":22572},{"tags":22563,"concepts":22564},[],[],{"space":22566,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22568,"publishedVersion":292,"revision":24,"contentType":22570,"locale":29},{"sys":22567},{"type":12,"linkType":13,"id":14},{"sys":22569},{"id":21,"type":12,"linkType":22},{"sys":22571},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22573,"metaTitle":302,"metaDescription":303,"mainTitle":22574,"subtitle":321,"heroImage":22589,"ctaButton":344,"ctaLink":345},[301],{"data":22575,"content":22576,"nodeType":276},{},[22577,22583],{"data":22578,"content":22579,"nodeType":314},{},[22580],{"data":22581,"marks":22582,"value":313,"nodeType":83},{},[],{"data":22584,"content":22585,"nodeType":168},{},[22586],{"data":22587,"marks":22588,"value":175,"nodeType":83},{},[],{"metadata":22590,"sys":22593,"fields":22598},{"tags":22591,"concepts":22592},[],[],{"space":22594,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22596,"publishedVersion":24,"revision":45,"locale":29},{"sys":22595},{"type":12,"linkType":13,"id":14},{"sys":22597},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22599},{"url":336,"details":22600,"fileName":342,"contentType":343},{"size":338,"image":22601},{"width":340,"height":341},{"sys":22603,"fields":22605},{"id":22604,"createdAt":2704},"4kVdSdLvBSCpwNNFzLzom2",{"title":22606,"slug":22607,"articleIntro":22606,"category":22608},"335 - Travaux en cours","compte-335-travaux-en-cours",[22609],{"metadata":22610,"sys":22613,"fields":22620},{"tags":22611,"concepts":22612},[],[],{"space":22614,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22616,"publishedVersion":292,"revision":24,"contentType":22618,"locale":29},{"sys":22615},{"type":12,"linkType":13,"id":14},{"sys":22617},{"id":21,"type":12,"linkType":22},{"sys":22619},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22621,"metaTitle":302,"metaDescription":303,"mainTitle":22622,"subtitle":321,"heroImage":22637,"ctaButton":344,"ctaLink":345},[301],{"data":22623,"content":22624,"nodeType":276},{},[22625,22631],{"data":22626,"content":22627,"nodeType":314},{},[22628],{"data":22629,"marks":22630,"value":313,"nodeType":83},{},[],{"data":22632,"content":22633,"nodeType":168},{},[22634],{"data":22635,"marks":22636,"value":175,"nodeType":83},{},[],{"metadata":22638,"sys":22641,"fields":22646},{"tags":22639,"concepts":22640},[],[],{"space":22642,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22644,"publishedVersion":24,"revision":45,"locale":29},{"sys":22643},{"type":12,"linkType":13,"id":14},{"sys":22645},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22647},{"url":336,"details":22648,"fileName":342,"contentType":343},{"size":338,"image":22649},{"width":340,"height":341},{"sys":22651,"fields":22654},{"id":22652,"createdAt":22653},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":22655,"slug":22656,"articleIntro":-1,"category":22657},"Compte 462 : suivi des créances sur cession d’immobilisations, fonctionnement, exemples, impacts fiscaux et distinction avec les créances commerciales.","compte-462-creances-sur-cession-dimmobilisation",[22658],{"metadata":22659,"sys":22662,"fields":22669},{"tags":22660,"concepts":22661},[],[],{"space":22663,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22665,"publishedVersion":292,"revision":24,"contentType":22667,"locale":29},{"sys":22664},{"type":12,"linkType":13,"id":14},{"sys":22666},{"id":21,"type":12,"linkType":22},{"sys":22668},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22670,"metaTitle":302,"metaDescription":303,"mainTitle":22671,"subtitle":321,"heroImage":22686,"ctaButton":344,"ctaLink":345},[301],{"data":22672,"content":22673,"nodeType":276},{},[22674,22680],{"data":22675,"content":22676,"nodeType":314},{},[22677],{"data":22678,"marks":22679,"value":313,"nodeType":83},{},[],{"data":22681,"content":22682,"nodeType":168},{},[22683],{"data":22684,"marks":22685,"value":175,"nodeType":83},{},[],{"metadata":22687,"sys":22690,"fields":22695},{"tags":22688,"concepts":22689},[],[],{"space":22691,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22693,"publishedVersion":24,"revision":45,"locale":29},{"sys":22692},{"type":12,"linkType":13,"id":14},{"sys":22694},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22696},{"url":336,"details":22697,"fileName":342,"contentType":343},{"size":338,"image":22698},{"width":340,"height":341},{"sys":22700,"fields":22703},{"id":22701,"createdAt":22702},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":22704,"slug":22705,"articleIntro":-1,"category":22706},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[22707],{"metadata":22708,"sys":22711,"fields":22718},{"tags":22709,"concepts":22710},[],[],{"space":22712,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22714,"publishedVersion":292,"revision":24,"contentType":22716,"locale":29},{"sys":22713},{"type":12,"linkType":13,"id":14},{"sys":22715},{"id":21,"type":12,"linkType":22},{"sys":22717},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22719,"metaTitle":302,"metaDescription":303,"mainTitle":22720,"subtitle":321,"heroImage":22735,"ctaButton":344,"ctaLink":345},[301],{"data":22721,"content":22722,"nodeType":276},{},[22723,22729],{"data":22724,"content":22725,"nodeType":314},{},[22726],{"data":22727,"marks":22728,"value":313,"nodeType":83},{},[],{"data":22730,"content":22731,"nodeType":168},{},[22732],{"data":22733,"marks":22734,"value":175,"nodeType":83},{},[],{"metadata":22736,"sys":22739,"fields":22744},{"tags":22737,"concepts":22738},[],[],{"space":22740,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22742,"publishedVersion":24,"revision":45,"locale":29},{"sys":22741},{"type":12,"linkType":13,"id":14},{"sys":22743},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22745},{"url":336,"details":22746,"fileName":342,"contentType":343},{"size":338,"image":22747},{"width":340,"height":341},{"sys":22749,"fields":22752},{"id":22750,"createdAt":22751},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":22753,"slug":22754,"articleIntro":22753,"category":22755},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[22756],{"metadata":22757,"sys":22760,"fields":22767},{"tags":22758,"concepts":22759},[],[],{"space":22761,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22763,"publishedVersion":292,"revision":24,"contentType":22765,"locale":29},{"sys":22762},{"type":12,"linkType":13,"id":14},{"sys":22764},{"id":21,"type":12,"linkType":22},{"sys":22766},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22768,"metaTitle":302,"metaDescription":303,"mainTitle":22769,"subtitle":321,"heroImage":22784,"ctaButton":344,"ctaLink":345},[301],{"data":22770,"content":22771,"nodeType":276},{},[22772,22778],{"data":22773,"content":22774,"nodeType":314},{},[22775],{"data":22776,"marks":22777,"value":313,"nodeType":83},{},[],{"data":22779,"content":22780,"nodeType":168},{},[22781],{"data":22782,"marks":22783,"value":175,"nodeType":83},{},[],{"metadata":22785,"sys":22788,"fields":22793},{"tags":22786,"concepts":22787},[],[],{"space":22789,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22791,"publishedVersion":24,"revision":45,"locale":29},{"sys":22790},{"type":12,"linkType":13,"id":14},{"sys":22792},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22794},{"url":336,"details":22795,"fileName":342,"contentType":343},{"size":338,"image":22796},{"width":340,"height":341},{"sys":22798,"fields":22801},{"id":22799,"createdAt":22800},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":22802,"slug":22803,"articleIntro":22802,"category":22804},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[22805],{"metadata":22806,"sys":22809,"fields":22816},{"tags":22807,"concepts":22808},[],[],{"space":22810,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22812,"publishedVersion":292,"revision":24,"contentType":22814,"locale":29},{"sys":22811},{"type":12,"linkType":13,"id":14},{"sys":22813},{"id":21,"type":12,"linkType":22},{"sys":22815},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22817,"metaTitle":302,"metaDescription":303,"mainTitle":22818,"subtitle":321,"heroImage":22833,"ctaButton":344,"ctaLink":345},[301],{"data":22819,"content":22820,"nodeType":276},{},[22821,22827],{"data":22822,"content":22823,"nodeType":314},{},[22824],{"data":22825,"marks":22826,"value":313,"nodeType":83},{},[],{"data":22828,"content":22829,"nodeType":168},{},[22830],{"data":22831,"marks":22832,"value":175,"nodeType":83},{},[],{"metadata":22834,"sys":22837,"fields":22842},{"tags":22835,"concepts":22836},[],[],{"space":22838,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22840,"publishedVersion":24,"revision":45,"locale":29},{"sys":22839},{"type":12,"linkType":13,"id":14},{"sys":22841},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22843},{"url":336,"details":22844,"fileName":342,"contentType":343},{"size":338,"image":22845},{"width":340,"height":341},{"sys":22847,"fields":22850},{"id":22848,"createdAt":22849},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":22851,"slug":22852,"articleIntro":22851,"category":22853},"274 - Prêts","compte-274-prets",[22854],{"metadata":22855,"sys":22858,"fields":22865},{"tags":22856,"concepts":22857},[],[],{"space":22859,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22861,"publishedVersion":292,"revision":24,"contentType":22863,"locale":29},{"sys":22860},{"type":12,"linkType":13,"id":14},{"sys":22862},{"id":21,"type":12,"linkType":22},{"sys":22864},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22866,"metaTitle":302,"metaDescription":303,"mainTitle":22867,"subtitle":321,"heroImage":22882,"ctaButton":344,"ctaLink":345},[301],{"data":22868,"content":22869,"nodeType":276},{},[22870,22876],{"data":22871,"content":22872,"nodeType":314},{},[22873],{"data":22874,"marks":22875,"value":313,"nodeType":83},{},[],{"data":22877,"content":22878,"nodeType":168},{},[22879],{"data":22880,"marks":22881,"value":175,"nodeType":83},{},[],{"metadata":22883,"sys":22886,"fields":22891},{"tags":22884,"concepts":22885},[],[],{"space":22887,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22889,"publishedVersion":24,"revision":45,"locale":29},{"sys":22888},{"type":12,"linkType":13,"id":14},{"sys":22890},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22892},{"url":336,"details":22893,"fileName":342,"contentType":343},{"size":338,"image":22894},{"width":340,"height":341},{"sys":22896,"fields":22899},{"id":22897,"createdAt":22898},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":22900,"slug":22901,"articleIntro":22900,"category":22902},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[22903],{"metadata":22904,"sys":22907,"fields":22914},{"tags":22905,"concepts":22906},[],[],{"space":22908,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22910,"publishedVersion":292,"revision":24,"contentType":22912,"locale":29},{"sys":22909},{"type":12,"linkType":13,"id":14},{"sys":22911},{"id":21,"type":12,"linkType":22},{"sys":22913},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22915,"metaTitle":302,"metaDescription":303,"mainTitle":22916,"subtitle":321,"heroImage":22931,"ctaButton":344,"ctaLink":345},[301],{"data":22917,"content":22918,"nodeType":276},{},[22919,22925],{"data":22920,"content":22921,"nodeType":314},{},[22922],{"data":22923,"marks":22924,"value":313,"nodeType":83},{},[],{"data":22926,"content":22927,"nodeType":168},{},[22928],{"data":22929,"marks":22930,"value":175,"nodeType":83},{},[],{"metadata":22932,"sys":22935,"fields":22940},{"tags":22933,"concepts":22934},[],[],{"space":22936,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22938,"publishedVersion":24,"revision":45,"locale":29},{"sys":22937},{"type":12,"linkType":13,"id":14},{"sys":22939},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22941},{"url":336,"details":22942,"fileName":342,"contentType":343},{"size":338,"image":22943},{"width":340,"height":341},{"sys":22945,"fields":22948},{"id":22946,"createdAt":22947},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":22949,"slug":22950,"articleIntro":-1,"category":22951},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[22952],{"metadata":22953,"sys":22956,"fields":22963},{"tags":22954,"concepts":22955},[],[],{"space":22957,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":22959,"publishedVersion":292,"revision":24,"contentType":22961,"locale":29},{"sys":22958},{"type":12,"linkType":13,"id":14},{"sys":22960},{"id":21,"type":12,"linkType":22},{"sys":22962},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":22964,"metaTitle":302,"metaDescription":303,"mainTitle":22965,"subtitle":321,"heroImage":22980,"ctaButton":344,"ctaLink":345},[301],{"data":22966,"content":22967,"nodeType":276},{},[22968,22974],{"data":22969,"content":22970,"nodeType":314},{},[22971],{"data":22972,"marks":22973,"value":313,"nodeType":83},{},[],{"data":22975,"content":22976,"nodeType":168},{},[22977],{"data":22978,"marks":22979,"value":175,"nodeType":83},{},[],{"metadata":22981,"sys":22984,"fields":22989},{"tags":22982,"concepts":22983},[],[],{"space":22985,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":22987,"publishedVersion":24,"revision":45,"locale":29},{"sys":22986},{"type":12,"linkType":13,"id":14},{"sys":22988},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":22990},{"url":336,"details":22991,"fileName":342,"contentType":343},{"size":338,"image":22992},{"width":340,"height":341},{"sys":22994,"fields":22997},{"id":22995,"createdAt":22996},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":22998,"slug":22999,"articleIntro":22998,"category":23000},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[23001],{"metadata":23002,"sys":23005,"fields":23012},{"tags":23003,"concepts":23004},[],[],{"space":23006,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23008,"publishedVersion":292,"revision":24,"contentType":23010,"locale":29},{"sys":23007},{"type":12,"linkType":13,"id":14},{"sys":23009},{"id":21,"type":12,"linkType":22},{"sys":23011},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23013,"metaTitle":302,"metaDescription":303,"mainTitle":23014,"subtitle":321,"heroImage":23029,"ctaButton":344,"ctaLink":345},[301],{"data":23015,"content":23016,"nodeType":276},{},[23017,23023],{"data":23018,"content":23019,"nodeType":314},{},[23020],{"data":23021,"marks":23022,"value":313,"nodeType":83},{},[],{"data":23024,"content":23025,"nodeType":168},{},[23026],{"data":23027,"marks":23028,"value":175,"nodeType":83},{},[],{"metadata":23030,"sys":23033,"fields":23038},{"tags":23031,"concepts":23032},[],[],{"space":23034,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23036,"publishedVersion":24,"revision":45,"locale":29},{"sys":23035},{"type":12,"linkType":13,"id":14},{"sys":23037},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23039},{"url":336,"details":23040,"fileName":342,"contentType":343},{"size":338,"image":23041},{"width":340,"height":341},{"sys":23043,"fields":23046},{"id":23044,"createdAt":23045},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":23047,"slug":23048,"articleIntro":23047,"category":23049},"Compte 651 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-651-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[23050],{"metadata":23051,"sys":23054,"fields":23061},{"tags":23052,"concepts":23053},[],[],{"space":23055,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23057,"publishedVersion":292,"revision":24,"contentType":23059,"locale":29},{"sys":23056},{"type":12,"linkType":13,"id":14},{"sys":23058},{"id":21,"type":12,"linkType":22},{"sys":23060},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23062,"metaTitle":302,"metaDescription":303,"mainTitle":23063,"subtitle":321,"heroImage":23078,"ctaButton":344,"ctaLink":345},[301],{"data":23064,"content":23065,"nodeType":276},{},[23066,23072],{"data":23067,"content":23068,"nodeType":314},{},[23069],{"data":23070,"marks":23071,"value":313,"nodeType":83},{},[],{"data":23073,"content":23074,"nodeType":168},{},[23075],{"data":23076,"marks":23077,"value":175,"nodeType":83},{},[],{"metadata":23079,"sys":23082,"fields":23087},{"tags":23080,"concepts":23081},[],[],{"space":23083,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23085,"publishedVersion":24,"revision":45,"locale":29},{"sys":23084},{"type":12,"linkType":13,"id":14},{"sys":23086},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23088},{"url":336,"details":23089,"fileName":342,"contentType":343},{"size":338,"image":23090},{"width":340,"height":341},{"sys":23092,"fields":23095},{"id":23093,"createdAt":23094},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":23096,"slug":23097,"articleIntro":23096,"category":23098},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[23099],{"metadata":23100,"sys":23103,"fields":23110},{"tags":23101,"concepts":23102},[],[],{"space":23104,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23106,"publishedVersion":292,"revision":24,"contentType":23108,"locale":29},{"sys":23105},{"type":12,"linkType":13,"id":14},{"sys":23107},{"id":21,"type":12,"linkType":22},{"sys":23109},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23111,"metaTitle":302,"metaDescription":303,"mainTitle":23112,"subtitle":321,"heroImage":23127,"ctaButton":344,"ctaLink":345},[301],{"data":23113,"content":23114,"nodeType":276},{},[23115,23121],{"data":23116,"content":23117,"nodeType":314},{},[23118],{"data":23119,"marks":23120,"value":313,"nodeType":83},{},[],{"data":23122,"content":23123,"nodeType":168},{},[23124],{"data":23125,"marks":23126,"value":175,"nodeType":83},{},[],{"metadata":23128,"sys":23131,"fields":23136},{"tags":23129,"concepts":23130},[],[],{"space":23132,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23134,"publishedVersion":24,"revision":45,"locale":29},{"sys":23133},{"type":12,"linkType":13,"id":14},{"sys":23135},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23137},{"url":336,"details":23138,"fileName":342,"contentType":343},{"size":338,"image":23139},{"width":340,"height":341},{"sys":23141,"fields":23144},{"id":23142,"createdAt":23143},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":23145,"slug":23146,"articleIntro":23147,"category":23148},"Compte - 147 - Plus-values réinvesties","compte-147-plus-values-reinvesties","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",[23149],{"metadata":23150,"sys":23153,"fields":23160},{"tags":23151,"concepts":23152},[],[],{"space":23154,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23156,"publishedVersion":292,"revision":24,"contentType":23158,"locale":29},{"sys":23155},{"type":12,"linkType":13,"id":14},{"sys":23157},{"id":21,"type":12,"linkType":22},{"sys":23159},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23161,"metaTitle":302,"metaDescription":303,"mainTitle":23162,"subtitle":321,"heroImage":23177,"ctaButton":344,"ctaLink":345},[301],{"data":23163,"content":23164,"nodeType":276},{},[23165,23171],{"data":23166,"content":23167,"nodeType":314},{},[23168],{"data":23169,"marks":23170,"value":313,"nodeType":83},{},[],{"data":23172,"content":23173,"nodeType":168},{},[23174],{"data":23175,"marks":23176,"value":175,"nodeType":83},{},[],{"metadata":23178,"sys":23181,"fields":23186},{"tags":23179,"concepts":23180},[],[],{"space":23182,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23184,"publishedVersion":24,"revision":45,"locale":29},{"sys":23183},{"type":12,"linkType":13,"id":14},{"sys":23185},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23187},{"url":336,"details":23188,"fileName":342,"contentType":343},{"size":338,"image":23189},{"width":340,"height":341},{"sys":23191,"fields":23194},{"id":23192,"createdAt":23193},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":23195,"slug":23196,"articleIntro":23195,"category":23197},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[23198],{"metadata":23199,"sys":23202,"fields":23209},{"tags":23200,"concepts":23201},[],[],{"space":23203,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23205,"publishedVersion":292,"revision":24,"contentType":23207,"locale":29},{"sys":23204},{"type":12,"linkType":13,"id":14},{"sys":23206},{"id":21,"type":12,"linkType":22},{"sys":23208},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23210,"metaTitle":302,"metaDescription":303,"mainTitle":23211,"subtitle":321,"heroImage":23226,"ctaButton":344,"ctaLink":345},[301],{"data":23212,"content":23213,"nodeType":276},{},[23214,23220],{"data":23215,"content":23216,"nodeType":314},{},[23217],{"data":23218,"marks":23219,"value":313,"nodeType":83},{},[],{"data":23221,"content":23222,"nodeType":168},{},[23223],{"data":23224,"marks":23225,"value":175,"nodeType":83},{},[],{"metadata":23227,"sys":23230,"fields":23235},{"tags":23228,"concepts":23229},[],[],{"space":23231,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23233,"publishedVersion":24,"revision":45,"locale":29},{"sys":23232},{"type":12,"linkType":13,"id":14},{"sys":23234},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23236},{"url":336,"details":23237,"fileName":342,"contentType":343},{"size":338,"image":23238},{"width":340,"height":341},{"sys":23240,"fields":23243},{"id":23241,"createdAt":23242},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23244,"slug":23245,"articleIntro":-1,"category":23246},"Compte 66 - Charges financières","compte-66-charges-financieres",[23247],{"metadata":23248,"sys":23251,"fields":23258},{"tags":23249,"concepts":23250},[],[],{"space":23252,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23254,"publishedVersion":292,"revision":24,"contentType":23256,"locale":29},{"sys":23253},{"type":12,"linkType":13,"id":14},{"sys":23255},{"id":21,"type":12,"linkType":22},{"sys":23257},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23259,"metaTitle":302,"metaDescription":303,"mainTitle":23260,"subtitle":321,"heroImage":23275,"ctaButton":344,"ctaLink":345},[301],{"data":23261,"content":23262,"nodeType":276},{},[23263,23269],{"data":23264,"content":23265,"nodeType":314},{},[23266],{"data":23267,"marks":23268,"value":313,"nodeType":83},{},[],{"data":23270,"content":23271,"nodeType":168},{},[23272],{"data":23273,"marks":23274,"value":175,"nodeType":83},{},[],{"metadata":23276,"sys":23279,"fields":23284},{"tags":23277,"concepts":23278},[],[],{"space":23280,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23282,"publishedVersion":24,"revision":45,"locale":29},{"sys":23281},{"type":12,"linkType":13,"id":14},{"sys":23283},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23285},{"url":336,"details":23286,"fileName":342,"contentType":343},{"size":338,"image":23287},{"width":340,"height":341},{"sys":23289,"fields":23292},{"id":23290,"createdAt":23291},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":23293,"slug":23294,"articleIntro":23293,"category":23295},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[23296],{"metadata":23297,"sys":23300,"fields":23307},{"tags":23298,"concepts":23299},[],[],{"space":23301,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23303,"publishedVersion":292,"revision":24,"contentType":23305,"locale":29},{"sys":23302},{"type":12,"linkType":13,"id":14},{"sys":23304},{"id":21,"type":12,"linkType":22},{"sys":23306},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23308,"metaTitle":302,"metaDescription":303,"mainTitle":23309,"subtitle":321,"heroImage":23324,"ctaButton":344,"ctaLink":345},[301],{"data":23310,"content":23311,"nodeType":276},{},[23312,23318],{"data":23313,"content":23314,"nodeType":314},{},[23315],{"data":23316,"marks":23317,"value":313,"nodeType":83},{},[],{"data":23319,"content":23320,"nodeType":168},{},[23321],{"data":23322,"marks":23323,"value":175,"nodeType":83},{},[],{"metadata":23325,"sys":23328,"fields":23333},{"tags":23326,"concepts":23327},[],[],{"space":23329,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23331,"publishedVersion":24,"revision":45,"locale":29},{"sys":23330},{"type":12,"linkType":13,"id":14},{"sys":23332},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23334},{"url":336,"details":23335,"fileName":342,"contentType":343},{"size":338,"image":23336},{"width":340,"height":341},{"sys":23338,"fields":23341},{"id":23339,"createdAt":23340},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":23342,"slug":23343,"articleIntro":23342,"category":23344},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[23345],{"metadata":23346,"sys":23349,"fields":23356},{"tags":23347,"concepts":23348},[],[],{"space":23350,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23352,"publishedVersion":292,"revision":24,"contentType":23354,"locale":29},{"sys":23351},{"type":12,"linkType":13,"id":14},{"sys":23353},{"id":21,"type":12,"linkType":22},{"sys":23355},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23357,"metaTitle":302,"metaDescription":303,"mainTitle":23358,"subtitle":321,"heroImage":23373,"ctaButton":344,"ctaLink":345},[301],{"data":23359,"content":23360,"nodeType":276},{},[23361,23367],{"data":23362,"content":23363,"nodeType":314},{},[23364],{"data":23365,"marks":23366,"value":313,"nodeType":83},{},[],{"data":23368,"content":23369,"nodeType":168},{},[23370],{"data":23371,"marks":23372,"value":175,"nodeType":83},{},[],{"metadata":23374,"sys":23377,"fields":23382},{"tags":23375,"concepts":23376},[],[],{"space":23378,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23380,"publishedVersion":24,"revision":45,"locale":29},{"sys":23379},{"type":12,"linkType":13,"id":14},{"sys":23381},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23383},{"url":336,"details":23384,"fileName":342,"contentType":343},{"size":338,"image":23385},{"width":340,"height":341},{"sys":23387,"fields":23390},{"id":23388,"createdAt":23389},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":23391,"slug":23392,"articleIntro":23391,"category":23393},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[23394],{"metadata":23395,"sys":23398,"fields":23405},{"tags":23396,"concepts":23397},[],[],{"space":23399,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23401,"publishedVersion":292,"revision":24,"contentType":23403,"locale":29},{"sys":23400},{"type":12,"linkType":13,"id":14},{"sys":23402},{"id":21,"type":12,"linkType":22},{"sys":23404},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23406,"metaTitle":302,"metaDescription":303,"mainTitle":23407,"subtitle":321,"heroImage":23422,"ctaButton":344,"ctaLink":345},[301],{"data":23408,"content":23409,"nodeType":276},{},[23410,23416],{"data":23411,"content":23412,"nodeType":314},{},[23413],{"data":23414,"marks":23415,"value":313,"nodeType":83},{},[],{"data":23417,"content":23418,"nodeType":168},{},[23419],{"data":23420,"marks":23421,"value":175,"nodeType":83},{},[],{"metadata":23423,"sys":23426,"fields":23431},{"tags":23424,"concepts":23425},[],[],{"space":23427,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23429,"publishedVersion":24,"revision":45,"locale":29},{"sys":23428},{"type":12,"linkType":13,"id":14},{"sys":23430},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23432},{"url":336,"details":23433,"fileName":342,"contentType":343},{"size":338,"image":23434},{"width":340,"height":341},{"sys":23436,"fields":23439},{"id":23437,"createdAt":23438},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":23440,"slug":23441,"articleIntro":23440,"category":23442},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[23443],{"metadata":23444,"sys":23447,"fields":23454},{"tags":23445,"concepts":23446},[],[],{"space":23448,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23450,"publishedVersion":292,"revision":24,"contentType":23452,"locale":29},{"sys":23449},{"type":12,"linkType":13,"id":14},{"sys":23451},{"id":21,"type":12,"linkType":22},{"sys":23453},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23455,"metaTitle":302,"metaDescription":303,"mainTitle":23456,"subtitle":321,"heroImage":23471,"ctaButton":344,"ctaLink":345},[301],{"data":23457,"content":23458,"nodeType":276},{},[23459,23465],{"data":23460,"content":23461,"nodeType":314},{},[23462],{"data":23463,"marks":23464,"value":313,"nodeType":83},{},[],{"data":23466,"content":23467,"nodeType":168},{},[23468],{"data":23469,"marks":23470,"value":175,"nodeType":83},{},[],{"metadata":23472,"sys":23475,"fields":23480},{"tags":23473,"concepts":23474},[],[],{"space":23476,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23478,"publishedVersion":24,"revision":45,"locale":29},{"sys":23477},{"type":12,"linkType":13,"id":14},{"sys":23479},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23481},{"url":336,"details":23482,"fileName":342,"contentType":343},{"size":338,"image":23483},{"width":340,"height":341},{"sys":23485,"fields":23488},{"id":23486,"createdAt":23487},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":23489,"slug":23490,"articleIntro":-1,"category":23491},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[23492],{"metadata":23493,"sys":23496,"fields":23503},{"tags":23494,"concepts":23495},[],[],{"space":23497,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23499,"publishedVersion":292,"revision":24,"contentType":23501,"locale":29},{"sys":23498},{"type":12,"linkType":13,"id":14},{"sys":23500},{"id":21,"type":12,"linkType":22},{"sys":23502},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23504,"metaTitle":302,"metaDescription":303,"mainTitle":23505,"subtitle":321,"heroImage":23520,"ctaButton":344,"ctaLink":345},[301],{"data":23506,"content":23507,"nodeType":276},{},[23508,23514],{"data":23509,"content":23510,"nodeType":314},{},[23511],{"data":23512,"marks":23513,"value":313,"nodeType":83},{},[],{"data":23515,"content":23516,"nodeType":168},{},[23517],{"data":23518,"marks":23519,"value":175,"nodeType":83},{},[],{"metadata":23521,"sys":23524,"fields":23529},{"tags":23522,"concepts":23523},[],[],{"space":23525,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23527,"publishedVersion":24,"revision":45,"locale":29},{"sys":23526},{"type":12,"linkType":13,"id":14},{"sys":23528},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23530},{"url":336,"details":23531,"fileName":342,"contentType":343},{"size":338,"image":23532},{"width":340,"height":341},{"sys":23534,"fields":23537},{"id":23535,"createdAt":23536},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":23538,"slug":23539,"articleIntro":23538,"category":23540},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[23541],{"metadata":23542,"sys":23545,"fields":23552},{"tags":23543,"concepts":23544},[],[],{"space":23546,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23548,"publishedVersion":292,"revision":24,"contentType":23550,"locale":29},{"sys":23547},{"type":12,"linkType":13,"id":14},{"sys":23549},{"id":21,"type":12,"linkType":22},{"sys":23551},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23553,"metaTitle":302,"metaDescription":303,"mainTitle":23554,"subtitle":321,"heroImage":23569,"ctaButton":344,"ctaLink":345},[301],{"data":23555,"content":23556,"nodeType":276},{},[23557,23563],{"data":23558,"content":23559,"nodeType":314},{},[23560],{"data":23561,"marks":23562,"value":313,"nodeType":83},{},[],{"data":23564,"content":23565,"nodeType":168},{},[23566],{"data":23567,"marks":23568,"value":175,"nodeType":83},{},[],{"metadata":23570,"sys":23573,"fields":23578},{"tags":23571,"concepts":23572},[],[],{"space":23574,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23576,"publishedVersion":24,"revision":45,"locale":29},{"sys":23575},{"type":12,"linkType":13,"id":14},{"sys":23577},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23579},{"url":336,"details":23580,"fileName":342,"contentType":343},{"size":338,"image":23581},{"width":340,"height":341},{"sys":23583,"fields":23586},{"id":23584,"createdAt":23585},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":23587,"slug":23588,"articleIntro":23587,"category":23589},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[23590],{"metadata":23591,"sys":23594,"fields":23601},{"tags":23592,"concepts":23593},[],[],{"space":23595,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23597,"publishedVersion":292,"revision":24,"contentType":23599,"locale":29},{"sys":23596},{"type":12,"linkType":13,"id":14},{"sys":23598},{"id":21,"type":12,"linkType":22},{"sys":23600},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23602,"metaTitle":302,"metaDescription":303,"mainTitle":23603,"subtitle":321,"heroImage":23618,"ctaButton":344,"ctaLink":345},[301],{"data":23604,"content":23605,"nodeType":276},{},[23606,23612],{"data":23607,"content":23608,"nodeType":314},{},[23609],{"data":23610,"marks":23611,"value":313,"nodeType":83},{},[],{"data":23613,"content":23614,"nodeType":168},{},[23615],{"data":23616,"marks":23617,"value":175,"nodeType":83},{},[],{"metadata":23619,"sys":23622,"fields":23627},{"tags":23620,"concepts":23621},[],[],{"space":23623,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23625,"publishedVersion":24,"revision":45,"locale":29},{"sys":23624},{"type":12,"linkType":13,"id":14},{"sys":23626},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23628},{"url":336,"details":23629,"fileName":342,"contentType":343},{"size":338,"image":23630},{"width":340,"height":341},{"sys":23632,"fields":23635},{"id":23633,"createdAt":23634},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":23636,"slug":23637,"articleIntro":23636,"category":23638},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[23639],{"metadata":23640,"sys":23643,"fields":23650},{"tags":23641,"concepts":23642},[],[],{"space":23644,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23646,"publishedVersion":292,"revision":24,"contentType":23648,"locale":29},{"sys":23645},{"type":12,"linkType":13,"id":14},{"sys":23647},{"id":21,"type":12,"linkType":22},{"sys":23649},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23651,"metaTitle":302,"metaDescription":303,"mainTitle":23652,"subtitle":321,"heroImage":23667,"ctaButton":344,"ctaLink":345},[301],{"data":23653,"content":23654,"nodeType":276},{},[23655,23661],{"data":23656,"content":23657,"nodeType":314},{},[23658],{"data":23659,"marks":23660,"value":313,"nodeType":83},{},[],{"data":23662,"content":23663,"nodeType":168},{},[23664],{"data":23665,"marks":23666,"value":175,"nodeType":83},{},[],{"metadata":23668,"sys":23671,"fields":23676},{"tags":23669,"concepts":23670},[],[],{"space":23672,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23674,"publishedVersion":24,"revision":45,"locale":29},{"sys":23673},{"type":12,"linkType":13,"id":14},{"sys":23675},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23677},{"url":336,"details":23678,"fileName":342,"contentType":343},{"size":338,"image":23679},{"width":340,"height":341},{"sys":23681,"fields":23684},{"id":23682,"createdAt":23683},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":23685,"slug":23686,"articleIntro":23687,"category":23688},"Comment comptabiliser la CVAE ?","compte-comptable-cvae","Intégrée dans la cotisation économique territoriale (CET), la CVAE (cotisation sur la valeur ajoutée des entreprises) est associée à une autre taxe, la cotisation foncière des entreprises (CFE). La CVAE aurait dû être supprimée en 2027, mais la loi finances 2025 a reporté sa disparition à 2030. Il va donc falloir, cette année encore, déclarer, payer et comptabiliser la CVAE. Quels comptes comptables utiliser et quelles écritures appliquer ? Avant de vous lancer, assurez-vous que vous êtes bien redevable de cette cotisation locale.",[23689],{"metadata":23690,"sys":23693,"fields":23700},{"tags":23691,"concepts":23692},[],[],{"space":23694,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23696,"publishedVersion":292,"revision":24,"contentType":23698,"locale":29},{"sys":23695},{"type":12,"linkType":13,"id":14},{"sys":23697},{"id":21,"type":12,"linkType":22},{"sys":23699},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23701,"metaTitle":302,"metaDescription":303,"mainTitle":23702,"subtitle":321,"heroImage":23717,"ctaButton":344,"ctaLink":345},[301],{"data":23703,"content":23704,"nodeType":276},{},[23705,23711],{"data":23706,"content":23707,"nodeType":314},{},[23708],{"data":23709,"marks":23710,"value":313,"nodeType":83},{},[],{"data":23712,"content":23713,"nodeType":168},{},[23714],{"data":23715,"marks":23716,"value":175,"nodeType":83},{},[],{"metadata":23718,"sys":23721,"fields":23726},{"tags":23719,"concepts":23720},[],[],{"space":23722,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23724,"publishedVersion":24,"revision":45,"locale":29},{"sys":23723},{"type":12,"linkType":13,"id":14},{"sys":23725},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23727},{"url":336,"details":23728,"fileName":342,"contentType":343},{"size":338,"image":23729},{"width":340,"height":341},{"sys":23731,"fields":23734},{"id":23732,"createdAt":23733},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":23735,"slug":23736,"articleIntro":23735,"category":23737},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[23738],{"metadata":23739,"sys":23742,"fields":23749},{"tags":23740,"concepts":23741},[],[],{"space":23743,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23745,"publishedVersion":292,"revision":24,"contentType":23747,"locale":29},{"sys":23744},{"type":12,"linkType":13,"id":14},{"sys":23746},{"id":21,"type":12,"linkType":22},{"sys":23748},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23750,"metaTitle":302,"metaDescription":303,"mainTitle":23751,"subtitle":321,"heroImage":23766,"ctaButton":344,"ctaLink":345},[301],{"data":23752,"content":23753,"nodeType":276},{},[23754,23760],{"data":23755,"content":23756,"nodeType":314},{},[23757],{"data":23758,"marks":23759,"value":313,"nodeType":83},{},[],{"data":23761,"content":23762,"nodeType":168},{},[23763],{"data":23764,"marks":23765,"value":175,"nodeType":83},{},[],{"metadata":23767,"sys":23770,"fields":23775},{"tags":23768,"concepts":23769},[],[],{"space":23771,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23773,"publishedVersion":24,"revision":45,"locale":29},{"sys":23772},{"type":12,"linkType":13,"id":14},{"sys":23774},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23776},{"url":336,"details":23777,"fileName":342,"contentType":343},{"size":338,"image":23778},{"width":340,"height":341},{"sys":23780,"fields":23783},{"id":23781,"createdAt":23782},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":23784,"slug":23785,"articleIntro":23784,"category":23786},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[23787],{"metadata":23788,"sys":23791,"fields":23798},{"tags":23789,"concepts":23790},[],[],{"space":23792,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23794,"publishedVersion":292,"revision":24,"contentType":23796,"locale":29},{"sys":23793},{"type":12,"linkType":13,"id":14},{"sys":23795},{"id":21,"type":12,"linkType":22},{"sys":23797},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23799,"metaTitle":302,"metaDescription":303,"mainTitle":23800,"subtitle":321,"heroImage":23815,"ctaButton":344,"ctaLink":345},[301],{"data":23801,"content":23802,"nodeType":276},{},[23803,23809],{"data":23804,"content":23805,"nodeType":314},{},[23806],{"data":23807,"marks":23808,"value":313,"nodeType":83},{},[],{"data":23810,"content":23811,"nodeType":168},{},[23812],{"data":23813,"marks":23814,"value":175,"nodeType":83},{},[],{"metadata":23816,"sys":23819,"fields":23824},{"tags":23817,"concepts":23818},[],[],{"space":23820,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23822,"publishedVersion":24,"revision":45,"locale":29},{"sys":23821},{"type":12,"linkType":13,"id":14},{"sys":23823},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23825},{"url":336,"details":23826,"fileName":342,"contentType":343},{"size":338,"image":23827},{"width":340,"height":341},{"sys":23829,"fields":23832},{"id":23830,"createdAt":23831},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":23833,"slug":23834,"articleIntro":23833,"category":23835},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[23836],{"metadata":23837,"sys":23840,"fields":23847},{"tags":23838,"concepts":23839},[],[],{"space":23841,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23843,"publishedVersion":292,"revision":24,"contentType":23845,"locale":29},{"sys":23842},{"type":12,"linkType":13,"id":14},{"sys":23844},{"id":21,"type":12,"linkType":22},{"sys":23846},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23848,"metaTitle":302,"metaDescription":303,"mainTitle":23849,"subtitle":321,"heroImage":23864,"ctaButton":344,"ctaLink":345},[301],{"data":23850,"content":23851,"nodeType":276},{},[23852,23858],{"data":23853,"content":23854,"nodeType":314},{},[23855],{"data":23856,"marks":23857,"value":313,"nodeType":83},{},[],{"data":23859,"content":23860,"nodeType":168},{},[23861],{"data":23862,"marks":23863,"value":175,"nodeType":83},{},[],{"metadata":23865,"sys":23868,"fields":23873},{"tags":23866,"concepts":23867},[],[],{"space":23869,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23871,"publishedVersion":24,"revision":45,"locale":29},{"sys":23870},{"type":12,"linkType":13,"id":14},{"sys":23872},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23874},{"url":336,"details":23875,"fileName":342,"contentType":343},{"size":338,"image":23876},{"width":340,"height":341},{"sys":23878,"fields":23881},{"id":23879,"createdAt":23880},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":23882,"slug":23883,"articleIntro":-1,"category":23884},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[23885],{"metadata":23886,"sys":23889,"fields":23896},{"tags":23887,"concepts":23888},[],[],{"space":23890,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23892,"publishedVersion":292,"revision":24,"contentType":23894,"locale":29},{"sys":23891},{"type":12,"linkType":13,"id":14},{"sys":23893},{"id":21,"type":12,"linkType":22},{"sys":23895},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23897,"metaTitle":302,"metaDescription":303,"mainTitle":23898,"subtitle":321,"heroImage":23913,"ctaButton":344,"ctaLink":345},[301],{"data":23899,"content":23900,"nodeType":276},{},[23901,23907],{"data":23902,"content":23903,"nodeType":314},{},[23904],{"data":23905,"marks":23906,"value":313,"nodeType":83},{},[],{"data":23908,"content":23909,"nodeType":168},{},[23910],{"data":23911,"marks":23912,"value":175,"nodeType":83},{},[],{"metadata":23914,"sys":23917,"fields":23922},{"tags":23915,"concepts":23916},[],[],{"space":23918,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23920,"publishedVersion":24,"revision":45,"locale":29},{"sys":23919},{"type":12,"linkType":13,"id":14},{"sys":23921},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23923},{"url":336,"details":23924,"fileName":342,"contentType":343},{"size":338,"image":23925},{"width":340,"height":341},{"sys":23927,"fields":23930},{"id":23928,"createdAt":23929},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":23931,"slug":23932,"articleIntro":23931,"category":23933},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[23934],{"metadata":23935,"sys":23938,"fields":23945},{"tags":23936,"concepts":23937},[],[],{"space":23939,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23941,"publishedVersion":292,"revision":24,"contentType":23943,"locale":29},{"sys":23940},{"type":12,"linkType":13,"id":14},{"sys":23942},{"id":21,"type":12,"linkType":22},{"sys":23944},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23946,"metaTitle":302,"metaDescription":303,"mainTitle":23947,"subtitle":321,"heroImage":23962,"ctaButton":344,"ctaLink":345},[301],{"data":23948,"content":23949,"nodeType":276},{},[23950,23956],{"data":23951,"content":23952,"nodeType":314},{},[23953],{"data":23954,"marks":23955,"value":313,"nodeType":83},{},[],{"data":23957,"content":23958,"nodeType":168},{},[23959],{"data":23960,"marks":23961,"value":175,"nodeType":83},{},[],{"metadata":23963,"sys":23966,"fields":23971},{"tags":23964,"concepts":23965},[],[],{"space":23967,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":23969,"publishedVersion":24,"revision":45,"locale":29},{"sys":23968},{"type":12,"linkType":13,"id":14},{"sys":23970},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":23972},{"url":336,"details":23973,"fileName":342,"contentType":343},{"size":338,"image":23974},{"width":340,"height":341},{"sys":23976,"fields":23979},{"id":23977,"createdAt":23978},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":23980,"slug":23981,"articleIntro":-1,"category":23982},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[23983],{"metadata":23984,"sys":23987,"fields":23994},{"tags":23985,"concepts":23986},[],[],{"space":23988,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":23990,"publishedVersion":292,"revision":24,"contentType":23992,"locale":29},{"sys":23989},{"type":12,"linkType":13,"id":14},{"sys":23991},{"id":21,"type":12,"linkType":22},{"sys":23993},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":23995,"metaTitle":302,"metaDescription":303,"mainTitle":23996,"subtitle":321,"heroImage":24011,"ctaButton":344,"ctaLink":345},[301],{"data":23997,"content":23998,"nodeType":276},{},[23999,24005],{"data":24000,"content":24001,"nodeType":314},{},[24002],{"data":24003,"marks":24004,"value":313,"nodeType":83},{},[],{"data":24006,"content":24007,"nodeType":168},{},[24008],{"data":24009,"marks":24010,"value":175,"nodeType":83},{},[],{"metadata":24012,"sys":24015,"fields":24020},{"tags":24013,"concepts":24014},[],[],{"space":24016,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24018,"publishedVersion":24,"revision":45,"locale":29},{"sys":24017},{"type":12,"linkType":13,"id":14},{"sys":24019},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24021},{"url":336,"details":24022,"fileName":342,"contentType":343},{"size":338,"image":24023},{"width":340,"height":341},{"sys":24025,"fields":24028},{"id":24026,"createdAt":24027},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":24029,"slug":24030,"articleIntro":-1,"category":24031},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[24032],{"metadata":24033,"sys":24036,"fields":24043},{"tags":24034,"concepts":24035},[],[],{"space":24037,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24039,"publishedVersion":292,"revision":24,"contentType":24041,"locale":29},{"sys":24038},{"type":12,"linkType":13,"id":14},{"sys":24040},{"id":21,"type":12,"linkType":22},{"sys":24042},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24044,"metaTitle":302,"metaDescription":303,"mainTitle":24045,"subtitle":321,"heroImage":24060,"ctaButton":344,"ctaLink":345},[301],{"data":24046,"content":24047,"nodeType":276},{},[24048,24054],{"data":24049,"content":24050,"nodeType":314},{},[24051],{"data":24052,"marks":24053,"value":313,"nodeType":83},{},[],{"data":24055,"content":24056,"nodeType":168},{},[24057],{"data":24058,"marks":24059,"value":175,"nodeType":83},{},[],{"metadata":24061,"sys":24064,"fields":24069},{"tags":24062,"concepts":24063},[],[],{"space":24065,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24067,"publishedVersion":24,"revision":45,"locale":29},{"sys":24066},{"type":12,"linkType":13,"id":14},{"sys":24068},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24070},{"url":336,"details":24071,"fileName":342,"contentType":343},{"size":338,"image":24072},{"width":340,"height":341},{"sys":24074,"fields":24077},{"id":24075,"createdAt":24076},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":24078,"slug":24079,"articleIntro":24078,"category":24080},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[24081],{"metadata":24082,"sys":24085,"fields":24092},{"tags":24083,"concepts":24084},[],[],{"space":24086,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24088,"publishedVersion":292,"revision":24,"contentType":24090,"locale":29},{"sys":24087},{"type":12,"linkType":13,"id":14},{"sys":24089},{"id":21,"type":12,"linkType":22},{"sys":24091},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24093,"metaTitle":302,"metaDescription":303,"mainTitle":24094,"subtitle":321,"heroImage":24109,"ctaButton":344,"ctaLink":345},[301],{"data":24095,"content":24096,"nodeType":276},{},[24097,24103],{"data":24098,"content":24099,"nodeType":314},{},[24100],{"data":24101,"marks":24102,"value":313,"nodeType":83},{},[],{"data":24104,"content":24105,"nodeType":168},{},[24106],{"data":24107,"marks":24108,"value":175,"nodeType":83},{},[],{"metadata":24110,"sys":24113,"fields":24118},{"tags":24111,"concepts":24112},[],[],{"space":24114,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24116,"publishedVersion":24,"revision":45,"locale":29},{"sys":24115},{"type":12,"linkType":13,"id":14},{"sys":24117},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24119},{"url":336,"details":24120,"fileName":342,"contentType":343},{"size":338,"image":24121},{"width":340,"height":341},{"sys":24123,"fields":24126},{"id":24124,"createdAt":24125},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":24127,"slug":24128,"articleIntro":-1,"category":24129},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[24130],{"metadata":24131,"sys":24134,"fields":24141},{"tags":24132,"concepts":24133},[],[],{"space":24135,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24137,"publishedVersion":292,"revision":24,"contentType":24139,"locale":29},{"sys":24136},{"type":12,"linkType":13,"id":14},{"sys":24138},{"id":21,"type":12,"linkType":22},{"sys":24140},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24142,"metaTitle":302,"metaDescription":303,"mainTitle":24143,"subtitle":321,"heroImage":24158,"ctaButton":344,"ctaLink":345},[301],{"data":24144,"content":24145,"nodeType":276},{},[24146,24152],{"data":24147,"content":24148,"nodeType":314},{},[24149],{"data":24150,"marks":24151,"value":313,"nodeType":83},{},[],{"data":24153,"content":24154,"nodeType":168},{},[24155],{"data":24156,"marks":24157,"value":175,"nodeType":83},{},[],{"metadata":24159,"sys":24162,"fields":24167},{"tags":24160,"concepts":24161},[],[],{"space":24163,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24165,"publishedVersion":24,"revision":45,"locale":29},{"sys":24164},{"type":12,"linkType":13,"id":14},{"sys":24166},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24168},{"url":336,"details":24169,"fileName":342,"contentType":343},{"size":338,"image":24170},{"width":340,"height":341},{"sys":24172,"fields":24175},{"id":24173,"createdAt":24174},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":24176,"slug":24177,"articleIntro":-1,"category":24178},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[24179],{"metadata":24180,"sys":24183,"fields":24190},{"tags":24181,"concepts":24182},[],[],{"space":24184,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24186,"publishedVersion":292,"revision":24,"contentType":24188,"locale":29},{"sys":24185},{"type":12,"linkType":13,"id":14},{"sys":24187},{"id":21,"type":12,"linkType":22},{"sys":24189},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24191,"metaTitle":302,"metaDescription":303,"mainTitle":24192,"subtitle":321,"heroImage":24207,"ctaButton":344,"ctaLink":345},[301],{"data":24193,"content":24194,"nodeType":276},{},[24195,24201],{"data":24196,"content":24197,"nodeType":314},{},[24198],{"data":24199,"marks":24200,"value":313,"nodeType":83},{},[],{"data":24202,"content":24203,"nodeType":168},{},[24204],{"data":24205,"marks":24206,"value":175,"nodeType":83},{},[],{"metadata":24208,"sys":24211,"fields":24216},{"tags":24209,"concepts":24210},[],[],{"space":24212,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24214,"publishedVersion":24,"revision":45,"locale":29},{"sys":24213},{"type":12,"linkType":13,"id":14},{"sys":24215},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24217},{"url":336,"details":24218,"fileName":342,"contentType":343},{"size":338,"image":24219},{"width":340,"height":341},{"sys":24221,"fields":24224},{"id":24222,"createdAt":24223},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":24225,"slug":24226,"articleIntro":24225,"category":24227},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[24228],{"metadata":24229,"sys":24232,"fields":24239},{"tags":24230,"concepts":24231},[],[],{"space":24233,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24235,"publishedVersion":292,"revision":24,"contentType":24237,"locale":29},{"sys":24234},{"type":12,"linkType":13,"id":14},{"sys":24236},{"id":21,"type":12,"linkType":22},{"sys":24238},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24240,"metaTitle":302,"metaDescription":303,"mainTitle":24241,"subtitle":321,"heroImage":24256,"ctaButton":344,"ctaLink":345},[301],{"data":24242,"content":24243,"nodeType":276},{},[24244,24250],{"data":24245,"content":24246,"nodeType":314},{},[24247],{"data":24248,"marks":24249,"value":313,"nodeType":83},{},[],{"data":24251,"content":24252,"nodeType":168},{},[24253],{"data":24254,"marks":24255,"value":175,"nodeType":83},{},[],{"metadata":24257,"sys":24260,"fields":24265},{"tags":24258,"concepts":24259},[],[],{"space":24261,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24263,"publishedVersion":24,"revision":45,"locale":29},{"sys":24262},{"type":12,"linkType":13,"id":14},{"sys":24264},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24266},{"url":336,"details":24267,"fileName":342,"contentType":343},{"size":338,"image":24268},{"width":340,"height":341},{"sys":24270,"fields":24273},{"id":24271,"createdAt":24272},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":24274,"slug":24275,"articleIntro":24274,"category":24276},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[24277],{"metadata":24278,"sys":24281,"fields":24288},{"tags":24279,"concepts":24280},[],[],{"space":24282,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24284,"publishedVersion":292,"revision":24,"contentType":24286,"locale":29},{"sys":24283},{"type":12,"linkType":13,"id":14},{"sys":24285},{"id":21,"type":12,"linkType":22},{"sys":24287},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24289,"metaTitle":302,"metaDescription":303,"mainTitle":24290,"subtitle":321,"heroImage":24305,"ctaButton":344,"ctaLink":345},[301],{"data":24291,"content":24292,"nodeType":276},{},[24293,24299],{"data":24294,"content":24295,"nodeType":314},{},[24296],{"data":24297,"marks":24298,"value":313,"nodeType":83},{},[],{"data":24300,"content":24301,"nodeType":168},{},[24302],{"data":24303,"marks":24304,"value":175,"nodeType":83},{},[],{"metadata":24306,"sys":24309,"fields":24314},{"tags":24307,"concepts":24308},[],[],{"space":24310,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24312,"publishedVersion":24,"revision":45,"locale":29},{"sys":24311},{"type":12,"linkType":13,"id":14},{"sys":24313},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24315},{"url":336,"details":24316,"fileName":342,"contentType":343},{"size":338,"image":24317},{"width":340,"height":341},{"sys":24319,"fields":24322},{"id":24320,"createdAt":24321},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":24323,"slug":24324,"articleIntro":24323,"category":24325},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[24326],{"metadata":24327,"sys":24330,"fields":24337},{"tags":24328,"concepts":24329},[],[],{"space":24331,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24333,"publishedVersion":292,"revision":24,"contentType":24335,"locale":29},{"sys":24332},{"type":12,"linkType":13,"id":14},{"sys":24334},{"id":21,"type":12,"linkType":22},{"sys":24336},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24338,"metaTitle":302,"metaDescription":303,"mainTitle":24339,"subtitle":321,"heroImage":24354,"ctaButton":344,"ctaLink":345},[301],{"data":24340,"content":24341,"nodeType":276},{},[24342,24348],{"data":24343,"content":24344,"nodeType":314},{},[24345],{"data":24346,"marks":24347,"value":313,"nodeType":83},{},[],{"data":24349,"content":24350,"nodeType":168},{},[24351],{"data":24352,"marks":24353,"value":175,"nodeType":83},{},[],{"metadata":24355,"sys":24358,"fields":24363},{"tags":24356,"concepts":24357},[],[],{"space":24359,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24361,"publishedVersion":24,"revision":45,"locale":29},{"sys":24360},{"type":12,"linkType":13,"id":14},{"sys":24362},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24364},{"url":336,"details":24365,"fileName":342,"contentType":343},{"size":338,"image":24366},{"width":340,"height":341},{"sys":24368,"fields":24371},{"id":24369,"createdAt":24370},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":24372,"slug":24373,"articleIntro":24372,"category":24374},"698 - Intégration fiscale","compte-698-integration-fiscale",[24375],{"metadata":24376,"sys":24379,"fields":24386},{"tags":24377,"concepts":24378},[],[],{"space":24380,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24382,"publishedVersion":292,"revision":24,"contentType":24384,"locale":29},{"sys":24381},{"type":12,"linkType":13,"id":14},{"sys":24383},{"id":21,"type":12,"linkType":22},{"sys":24385},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24387,"metaTitle":302,"metaDescription":303,"mainTitle":24388,"subtitle":321,"heroImage":24403,"ctaButton":344,"ctaLink":345},[301],{"data":24389,"content":24390,"nodeType":276},{},[24391,24397],{"data":24392,"content":24393,"nodeType":314},{},[24394],{"data":24395,"marks":24396,"value":313,"nodeType":83},{},[],{"data":24398,"content":24399,"nodeType":168},{},[24400],{"data":24401,"marks":24402,"value":175,"nodeType":83},{},[],{"metadata":24404,"sys":24407,"fields":24412},{"tags":24405,"concepts":24406},[],[],{"space":24408,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24410,"publishedVersion":24,"revision":45,"locale":29},{"sys":24409},{"type":12,"linkType":13,"id":14},{"sys":24411},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24413},{"url":336,"details":24414,"fileName":342,"contentType":343},{"size":338,"image":24415},{"width":340,"height":341},{"sys":24417,"fields":24420},{"id":24418,"createdAt":24419},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":24421,"slug":24422,"articleIntro":24421,"category":24423},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[24424],{"metadata":24425,"sys":24428,"fields":24435},{"tags":24426,"concepts":24427},[],[],{"space":24429,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24431,"publishedVersion":292,"revision":24,"contentType":24433,"locale":29},{"sys":24430},{"type":12,"linkType":13,"id":14},{"sys":24432},{"id":21,"type":12,"linkType":22},{"sys":24434},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24436,"metaTitle":302,"metaDescription":303,"mainTitle":24437,"subtitle":321,"heroImage":24452,"ctaButton":344,"ctaLink":345},[301],{"data":24438,"content":24439,"nodeType":276},{},[24440,24446],{"data":24441,"content":24442,"nodeType":314},{},[24443],{"data":24444,"marks":24445,"value":313,"nodeType":83},{},[],{"data":24447,"content":24448,"nodeType":168},{},[24449],{"data":24450,"marks":24451,"value":175,"nodeType":83},{},[],{"metadata":24453,"sys":24456,"fields":24461},{"tags":24454,"concepts":24455},[],[],{"space":24457,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24459,"publishedVersion":24,"revision":45,"locale":29},{"sys":24458},{"type":12,"linkType":13,"id":14},{"sys":24460},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24462},{"url":336,"details":24463,"fileName":342,"contentType":343},{"size":338,"image":24464},{"width":340,"height":341},{"sys":24466,"fields":24469},{"id":24467,"createdAt":24468},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":24470,"slug":24471,"articleIntro":24470,"category":24472},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[24473],{"metadata":24474,"sys":24477,"fields":24484},{"tags":24475,"concepts":24476},[],[],{"space":24478,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24480,"publishedVersion":292,"revision":24,"contentType":24482,"locale":29},{"sys":24479},{"type":12,"linkType":13,"id":14},{"sys":24481},{"id":21,"type":12,"linkType":22},{"sys":24483},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24485,"metaTitle":302,"metaDescription":303,"mainTitle":24486,"subtitle":321,"heroImage":24501,"ctaButton":344,"ctaLink":345},[301],{"data":24487,"content":24488,"nodeType":276},{},[24489,24495],{"data":24490,"content":24491,"nodeType":314},{},[24492],{"data":24493,"marks":24494,"value":313,"nodeType":83},{},[],{"data":24496,"content":24497,"nodeType":168},{},[24498],{"data":24499,"marks":24500,"value":175,"nodeType":83},{},[],{"metadata":24502,"sys":24505,"fields":24510},{"tags":24503,"concepts":24504},[],[],{"space":24506,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24508,"publishedVersion":24,"revision":45,"locale":29},{"sys":24507},{"type":12,"linkType":13,"id":14},{"sys":24509},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24511},{"url":336,"details":24512,"fileName":342,"contentType":343},{"size":338,"image":24513},{"width":340,"height":341},{"sys":24515,"fields":24518},{"id":24516,"createdAt":24517},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":24519,"slug":24520,"articleIntro":-1,"category":24521},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[24522],{"metadata":24523,"sys":24526,"fields":24533},{"tags":24524,"concepts":24525},[],[],{"space":24527,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24529,"publishedVersion":292,"revision":24,"contentType":24531,"locale":29},{"sys":24528},{"type":12,"linkType":13,"id":14},{"sys":24530},{"id":21,"type":12,"linkType":22},{"sys":24532},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24534,"metaTitle":302,"metaDescription":303,"mainTitle":24535,"subtitle":321,"heroImage":24550,"ctaButton":344,"ctaLink":345},[301],{"data":24536,"content":24537,"nodeType":276},{},[24538,24544],{"data":24539,"content":24540,"nodeType":314},{},[24541],{"data":24542,"marks":24543,"value":313,"nodeType":83},{},[],{"data":24545,"content":24546,"nodeType":168},{},[24547],{"data":24548,"marks":24549,"value":175,"nodeType":83},{},[],{"metadata":24551,"sys":24554,"fields":24559},{"tags":24552,"concepts":24553},[],[],{"space":24555,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24557,"publishedVersion":24,"revision":45,"locale":29},{"sys":24556},{"type":12,"linkType":13,"id":14},{"sys":24558},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24560},{"url":336,"details":24561,"fileName":342,"contentType":343},{"size":338,"image":24562},{"width":340,"height":341},{"sys":24564,"fields":24567},{"id":24565,"createdAt":24566},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":24568,"slug":24569,"articleIntro":24568,"category":24570},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[24571],{"metadata":24572,"sys":24575,"fields":24582},{"tags":24573,"concepts":24574},[],[],{"space":24576,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24578,"publishedVersion":292,"revision":24,"contentType":24580,"locale":29},{"sys":24577},{"type":12,"linkType":13,"id":14},{"sys":24579},{"id":21,"type":12,"linkType":22},{"sys":24581},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24583,"metaTitle":302,"metaDescription":303,"mainTitle":24584,"subtitle":321,"heroImage":24599,"ctaButton":344,"ctaLink":345},[301],{"data":24585,"content":24586,"nodeType":276},{},[24587,24593],{"data":24588,"content":24589,"nodeType":314},{},[24590],{"data":24591,"marks":24592,"value":313,"nodeType":83},{},[],{"data":24594,"content":24595,"nodeType":168},{},[24596],{"data":24597,"marks":24598,"value":175,"nodeType":83},{},[],{"metadata":24600,"sys":24603,"fields":24608},{"tags":24601,"concepts":24602},[],[],{"space":24604,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24606,"publishedVersion":24,"revision":45,"locale":29},{"sys":24605},{"type":12,"linkType":13,"id":14},{"sys":24607},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24609},{"url":336,"details":24610,"fileName":342,"contentType":343},{"size":338,"image":24611},{"width":340,"height":341},{"sys":24613,"fields":24616},{"id":24614,"createdAt":24615},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":24617,"slug":24618,"articleIntro":-1,"category":24619},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[24620],{"metadata":24621,"sys":24624,"fields":24631},{"tags":24622,"concepts":24623},[],[],{"space":24625,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24627,"publishedVersion":292,"revision":24,"contentType":24629,"locale":29},{"sys":24626},{"type":12,"linkType":13,"id":14},{"sys":24628},{"id":21,"type":12,"linkType":22},{"sys":24630},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24632,"metaTitle":302,"metaDescription":303,"mainTitle":24633,"subtitle":321,"heroImage":24648,"ctaButton":344,"ctaLink":345},[301],{"data":24634,"content":24635,"nodeType":276},{},[24636,24642],{"data":24637,"content":24638,"nodeType":314},{},[24639],{"data":24640,"marks":24641,"value":313,"nodeType":83},{},[],{"data":24643,"content":24644,"nodeType":168},{},[24645],{"data":24646,"marks":24647,"value":175,"nodeType":83},{},[],{"metadata":24649,"sys":24652,"fields":24657},{"tags":24650,"concepts":24651},[],[],{"space":24653,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24655,"publishedVersion":24,"revision":45,"locale":29},{"sys":24654},{"type":12,"linkType":13,"id":14},{"sys":24656},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24658},{"url":336,"details":24659,"fileName":342,"contentType":343},{"size":338,"image":24660},{"width":340,"height":341},{"sys":24662,"fields":24665},{"id":24663,"createdAt":24664},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":24666,"slug":24667,"articleIntro":-1,"category":24668},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[24669],{"metadata":24670,"sys":24673,"fields":24680},{"tags":24671,"concepts":24672},[],[],{"space":24674,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24676,"publishedVersion":292,"revision":24,"contentType":24678,"locale":29},{"sys":24675},{"type":12,"linkType":13,"id":14},{"sys":24677},{"id":21,"type":12,"linkType":22},{"sys":24679},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24681,"metaTitle":302,"metaDescription":303,"mainTitle":24682,"subtitle":321,"heroImage":24697,"ctaButton":344,"ctaLink":345},[301],{"data":24683,"content":24684,"nodeType":276},{},[24685,24691],{"data":24686,"content":24687,"nodeType":314},{},[24688],{"data":24689,"marks":24690,"value":313,"nodeType":83},{},[],{"data":24692,"content":24693,"nodeType":168},{},[24694],{"data":24695,"marks":24696,"value":175,"nodeType":83},{},[],{"metadata":24698,"sys":24701,"fields":24706},{"tags":24699,"concepts":24700},[],[],{"space":24702,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24704,"publishedVersion":24,"revision":45,"locale":29},{"sys":24703},{"type":12,"linkType":13,"id":14},{"sys":24705},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24707},{"url":336,"details":24708,"fileName":342,"contentType":343},{"size":338,"image":24709},{"width":340,"height":341},{"sys":24711,"fields":24714},{"id":24712,"createdAt":24713},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":24715,"slug":24716,"articleIntro":24715,"category":24717},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[24718],{"metadata":24719,"sys":24722,"fields":24729},{"tags":24720,"concepts":24721},[],[],{"space":24723,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24725,"publishedVersion":292,"revision":24,"contentType":24727,"locale":29},{"sys":24724},{"type":12,"linkType":13,"id":14},{"sys":24726},{"id":21,"type":12,"linkType":22},{"sys":24728},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24730,"metaTitle":302,"metaDescription":303,"mainTitle":24731,"subtitle":321,"heroImage":24746,"ctaButton":344,"ctaLink":345},[301],{"data":24732,"content":24733,"nodeType":276},{},[24734,24740],{"data":24735,"content":24736,"nodeType":314},{},[24737],{"data":24738,"marks":24739,"value":313,"nodeType":83},{},[],{"data":24741,"content":24742,"nodeType":168},{},[24743],{"data":24744,"marks":24745,"value":175,"nodeType":83},{},[],{"metadata":24747,"sys":24750,"fields":24755},{"tags":24748,"concepts":24749},[],[],{"space":24751,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24753,"publishedVersion":24,"revision":45,"locale":29},{"sys":24752},{"type":12,"linkType":13,"id":14},{"sys":24754},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24756},{"url":336,"details":24757,"fileName":342,"contentType":343},{"size":338,"image":24758},{"width":340,"height":341},{"sys":24760,"fields":24763},{"id":24761,"createdAt":24762},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":24764,"slug":24765,"articleIntro":24764,"category":24766},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[24767],{"metadata":24768,"sys":24771,"fields":24778},{"tags":24769,"concepts":24770},[],[],{"space":24772,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24774,"publishedVersion":292,"revision":24,"contentType":24776,"locale":29},{"sys":24773},{"type":12,"linkType":13,"id":14},{"sys":24775},{"id":21,"type":12,"linkType":22},{"sys":24777},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24779,"metaTitle":302,"metaDescription":303,"mainTitle":24780,"subtitle":321,"heroImage":24795,"ctaButton":344,"ctaLink":345},[301],{"data":24781,"content":24782,"nodeType":276},{},[24783,24789],{"data":24784,"content":24785,"nodeType":314},{},[24786],{"data":24787,"marks":24788,"value":313,"nodeType":83},{},[],{"data":24790,"content":24791,"nodeType":168},{},[24792],{"data":24793,"marks":24794,"value":175,"nodeType":83},{},[],{"metadata":24796,"sys":24799,"fields":24804},{"tags":24797,"concepts":24798},[],[],{"space":24800,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24802,"publishedVersion":24,"revision":45,"locale":29},{"sys":24801},{"type":12,"linkType":13,"id":14},{"sys":24803},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24805},{"url":336,"details":24806,"fileName":342,"contentType":343},{"size":338,"image":24807},{"width":340,"height":341},{"sys":24809,"fields":24812},{"id":24810,"createdAt":24811},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":24813,"slug":24814,"articleIntro":24813,"category":24815},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[24816],{"metadata":24817,"sys":24820,"fields":24827},{"tags":24818,"concepts":24819},[],[],{"space":24821,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24823,"publishedVersion":292,"revision":24,"contentType":24825,"locale":29},{"sys":24822},{"type":12,"linkType":13,"id":14},{"sys":24824},{"id":21,"type":12,"linkType":22},{"sys":24826},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24828,"metaTitle":302,"metaDescription":303,"mainTitle":24829,"subtitle":321,"heroImage":24844,"ctaButton":344,"ctaLink":345},[301],{"data":24830,"content":24831,"nodeType":276},{},[24832,24838],{"data":24833,"content":24834,"nodeType":314},{},[24835],{"data":24836,"marks":24837,"value":313,"nodeType":83},{},[],{"data":24839,"content":24840,"nodeType":168},{},[24841],{"data":24842,"marks":24843,"value":175,"nodeType":83},{},[],{"metadata":24845,"sys":24848,"fields":24853},{"tags":24846,"concepts":24847},[],[],{"space":24849,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24851,"publishedVersion":24,"revision":45,"locale":29},{"sys":24850},{"type":12,"linkType":13,"id":14},{"sys":24852},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24854},{"url":336,"details":24855,"fileName":342,"contentType":343},{"size":338,"image":24856},{"width":340,"height":341},{"sys":24858,"fields":24861},{"id":24859,"createdAt":24860},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":24862,"slug":24863,"articleIntro":24862,"category":24864},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[24865],{"metadata":24866,"sys":24869,"fields":24876},{"tags":24867,"concepts":24868},[],[],{"space":24870,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24872,"publishedVersion":292,"revision":24,"contentType":24874,"locale":29},{"sys":24871},{"type":12,"linkType":13,"id":14},{"sys":24873},{"id":21,"type":12,"linkType":22},{"sys":24875},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24877,"metaTitle":302,"metaDescription":303,"mainTitle":24878,"subtitle":321,"heroImage":24893,"ctaButton":344,"ctaLink":345},[301],{"data":24879,"content":24880,"nodeType":276},{},[24881,24887],{"data":24882,"content":24883,"nodeType":314},{},[24884],{"data":24885,"marks":24886,"value":313,"nodeType":83},{},[],{"data":24888,"content":24889,"nodeType":168},{},[24890],{"data":24891,"marks":24892,"value":175,"nodeType":83},{},[],{"metadata":24894,"sys":24897,"fields":24902},{"tags":24895,"concepts":24896},[],[],{"space":24898,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24900,"publishedVersion":24,"revision":45,"locale":29},{"sys":24899},{"type":12,"linkType":13,"id":14},{"sys":24901},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24903},{"url":336,"details":24904,"fileName":342,"contentType":343},{"size":338,"image":24905},{"width":340,"height":341},{"sys":24907,"fields":24910},{"id":24908,"createdAt":24909},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":24911,"slug":24912,"articleIntro":24911,"category":24913},"6232 - Echantillons","compte-6232-echantillons",[24914],{"metadata":24915,"sys":24918,"fields":24925},{"tags":24916,"concepts":24917},[],[],{"space":24919,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24921,"publishedVersion":292,"revision":24,"contentType":24923,"locale":29},{"sys":24920},{"type":12,"linkType":13,"id":14},{"sys":24922},{"id":21,"type":12,"linkType":22},{"sys":24924},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24926,"metaTitle":302,"metaDescription":303,"mainTitle":24927,"subtitle":321,"heroImage":24942,"ctaButton":344,"ctaLink":345},[301],{"data":24928,"content":24929,"nodeType":276},{},[24930,24936],{"data":24931,"content":24932,"nodeType":314},{},[24933],{"data":24934,"marks":24935,"value":313,"nodeType":83},{},[],{"data":24937,"content":24938,"nodeType":168},{},[24939],{"data":24940,"marks":24941,"value":175,"nodeType":83},{},[],{"metadata":24943,"sys":24946,"fields":24951},{"tags":24944,"concepts":24945},[],[],{"space":24947,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24949,"publishedVersion":24,"revision":45,"locale":29},{"sys":24948},{"type":12,"linkType":13,"id":14},{"sys":24950},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":24952},{"url":336,"details":24953,"fileName":342,"contentType":343},{"size":338,"image":24954},{"width":340,"height":341},{"sys":24956,"fields":24959},{"id":24957,"createdAt":24958},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":24960,"slug":24961,"articleIntro":24960,"category":24962},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[24963],{"metadata":24964,"sys":24967,"fields":24974},{"tags":24965,"concepts":24966},[],[],{"space":24968,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":24970,"publishedVersion":292,"revision":24,"contentType":24972,"locale":29},{"sys":24969},{"type":12,"linkType":13,"id":14},{"sys":24971},{"id":21,"type":12,"linkType":22},{"sys":24973},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":24975,"metaTitle":302,"metaDescription":303,"mainTitle":24976,"subtitle":321,"heroImage":24991,"ctaButton":344,"ctaLink":345},[301],{"data":24977,"content":24978,"nodeType":276},{},[24979,24985],{"data":24980,"content":24981,"nodeType":314},{},[24982],{"data":24983,"marks":24984,"value":313,"nodeType":83},{},[],{"data":24986,"content":24987,"nodeType":168},{},[24988],{"data":24989,"marks":24990,"value":175,"nodeType":83},{},[],{"metadata":24992,"sys":24995,"fields":25000},{"tags":24993,"concepts":24994},[],[],{"space":24996,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":24998,"publishedVersion":24,"revision":45,"locale":29},{"sys":24997},{"type":12,"linkType":13,"id":14},{"sys":24999},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25001},{"url":336,"details":25002,"fileName":342,"contentType":343},{"size":338,"image":25003},{"width":340,"height":341},{"sys":25005,"fields":25008},{"id":25006,"createdAt":25007},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":25009,"slug":25010,"articleIntro":25011,"category":25012},"Compte - 102 - Fonds fiduciaires","compte-102-fonds-fiduciaires","Compte de capitaux destiné à enregistrer les fonds reçus en fiducie par le fiduciaire dans le cadre d'une opération fiduciaire",[25013],{"metadata":25014,"sys":25017,"fields":25024},{"tags":25015,"concepts":25016},[],[],{"space":25018,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25020,"publishedVersion":292,"revision":24,"contentType":25022,"locale":29},{"sys":25019},{"type":12,"linkType":13,"id":14},{"sys":25021},{"id":21,"type":12,"linkType":22},{"sys":25023},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25025,"metaTitle":302,"metaDescription":303,"mainTitle":25026,"subtitle":321,"heroImage":25041,"ctaButton":344,"ctaLink":345},[301],{"data":25027,"content":25028,"nodeType":276},{},[25029,25035],{"data":25030,"content":25031,"nodeType":314},{},[25032],{"data":25033,"marks":25034,"value":313,"nodeType":83},{},[],{"data":25036,"content":25037,"nodeType":168},{},[25038],{"data":25039,"marks":25040,"value":175,"nodeType":83},{},[],{"metadata":25042,"sys":25045,"fields":25050},{"tags":25043,"concepts":25044},[],[],{"space":25046,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25048,"publishedVersion":24,"revision":45,"locale":29},{"sys":25047},{"type":12,"linkType":13,"id":14},{"sys":25049},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25051},{"url":336,"details":25052,"fileName":342,"contentType":343},{"size":338,"image":25053},{"width":340,"height":341},{"sys":25055,"fields":25058},{"id":25056,"createdAt":25057},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":25059,"slug":25060,"articleIntro":25059,"category":25061},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[25062],{"metadata":25063,"sys":25066,"fields":25073},{"tags":25064,"concepts":25065},[],[],{"space":25067,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25069,"publishedVersion":292,"revision":24,"contentType":25071,"locale":29},{"sys":25068},{"type":12,"linkType":13,"id":14},{"sys":25070},{"id":21,"type":12,"linkType":22},{"sys":25072},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25074,"metaTitle":302,"metaDescription":303,"mainTitle":25075,"subtitle":321,"heroImage":25090,"ctaButton":344,"ctaLink":345},[301],{"data":25076,"content":25077,"nodeType":276},{},[25078,25084],{"data":25079,"content":25080,"nodeType":314},{},[25081],{"data":25082,"marks":25083,"value":313,"nodeType":83},{},[],{"data":25085,"content":25086,"nodeType":168},{},[25087],{"data":25088,"marks":25089,"value":175,"nodeType":83},{},[],{"metadata":25091,"sys":25094,"fields":25099},{"tags":25092,"concepts":25093},[],[],{"space":25095,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25097,"publishedVersion":24,"revision":45,"locale":29},{"sys":25096},{"type":12,"linkType":13,"id":14},{"sys":25098},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25100},{"url":336,"details":25101,"fileName":342,"contentType":343},{"size":338,"image":25102},{"width":340,"height":341},{"sys":25104,"fields":25107},{"id":25105,"createdAt":25106},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":25108,"slug":25109,"articleIntro":25108,"category":25110},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[25111],{"metadata":25112,"sys":25115,"fields":25122},{"tags":25113,"concepts":25114},[],[],{"space":25116,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25118,"publishedVersion":292,"revision":24,"contentType":25120,"locale":29},{"sys":25117},{"type":12,"linkType":13,"id":14},{"sys":25119},{"id":21,"type":12,"linkType":22},{"sys":25121},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25123,"metaTitle":302,"metaDescription":303,"mainTitle":25124,"subtitle":321,"heroImage":25139,"ctaButton":344,"ctaLink":345},[301],{"data":25125,"content":25126,"nodeType":276},{},[25127,25133],{"data":25128,"content":25129,"nodeType":314},{},[25130],{"data":25131,"marks":25132,"value":313,"nodeType":83},{},[],{"data":25134,"content":25135,"nodeType":168},{},[25136],{"data":25137,"marks":25138,"value":175,"nodeType":83},{},[],{"metadata":25140,"sys":25143,"fields":25148},{"tags":25141,"concepts":25142},[],[],{"space":25144,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25146,"publishedVersion":24,"revision":45,"locale":29},{"sys":25145},{"type":12,"linkType":13,"id":14},{"sys":25147},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25149},{"url":336,"details":25150,"fileName":342,"contentType":343},{"size":338,"image":25151},{"width":340,"height":341},{"sys":25153,"fields":25156},{"id":25154,"createdAt":25155},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":25157,"slug":25158,"articleIntro":25157,"category":25159},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[25160],{"metadata":25161,"sys":25164,"fields":25171},{"tags":25162,"concepts":25163},[],[],{"space":25165,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25167,"publishedVersion":292,"revision":24,"contentType":25169,"locale":29},{"sys":25166},{"type":12,"linkType":13,"id":14},{"sys":25168},{"id":21,"type":12,"linkType":22},{"sys":25170},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25172,"metaTitle":302,"metaDescription":303,"mainTitle":25173,"subtitle":321,"heroImage":25188,"ctaButton":344,"ctaLink":345},[301],{"data":25174,"content":25175,"nodeType":276},{},[25176,25182],{"data":25177,"content":25178,"nodeType":314},{},[25179],{"data":25180,"marks":25181,"value":313,"nodeType":83},{},[],{"data":25183,"content":25184,"nodeType":168},{},[25185],{"data":25186,"marks":25187,"value":175,"nodeType":83},{},[],{"metadata":25189,"sys":25192,"fields":25197},{"tags":25190,"concepts":25191},[],[],{"space":25193,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25195,"publishedVersion":24,"revision":45,"locale":29},{"sys":25194},{"type":12,"linkType":13,"id":14},{"sys":25196},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25198},{"url":336,"details":25199,"fileName":342,"contentType":343},{"size":338,"image":25200},{"width":340,"height":341},{"sys":25202,"fields":25205},{"id":25203,"createdAt":25204},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":25206,"slug":25207,"articleIntro":-1,"category":25208},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[25209],{"metadata":25210,"sys":25213,"fields":25220},{"tags":25211,"concepts":25212},[],[],{"space":25214,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25216,"publishedVersion":292,"revision":24,"contentType":25218,"locale":29},{"sys":25215},{"type":12,"linkType":13,"id":14},{"sys":25217},{"id":21,"type":12,"linkType":22},{"sys":25219},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25221,"metaTitle":302,"metaDescription":303,"mainTitle":25222,"subtitle":321,"heroImage":25237,"ctaButton":344,"ctaLink":345},[301],{"data":25223,"content":25224,"nodeType":276},{},[25225,25231],{"data":25226,"content":25227,"nodeType":314},{},[25228],{"data":25229,"marks":25230,"value":313,"nodeType":83},{},[],{"data":25232,"content":25233,"nodeType":168},{},[25234],{"data":25235,"marks":25236,"value":175,"nodeType":83},{},[],{"metadata":25238,"sys":25241,"fields":25246},{"tags":25239,"concepts":25240},[],[],{"space":25242,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25244,"publishedVersion":24,"revision":45,"locale":29},{"sys":25243},{"type":12,"linkType":13,"id":14},{"sys":25245},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25247},{"url":336,"details":25248,"fileName":342,"contentType":343},{"size":338,"image":25249},{"width":340,"height":341},{"sys":25251,"fields":25254},{"id":25252,"createdAt":25253},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":25255,"slug":25256,"articleIntro":25255,"category":25257},"4558 - Intérêts courus","compte-4558-interets-courus",[25258],{"metadata":25259,"sys":25262,"fields":25269},{"tags":25260,"concepts":25261},[],[],{"space":25263,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25265,"publishedVersion":292,"revision":24,"contentType":25267,"locale":29},{"sys":25264},{"type":12,"linkType":13,"id":14},{"sys":25266},{"id":21,"type":12,"linkType":22},{"sys":25268},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25270,"metaTitle":302,"metaDescription":303,"mainTitle":25271,"subtitle":321,"heroImage":25286,"ctaButton":344,"ctaLink":345},[301],{"data":25272,"content":25273,"nodeType":276},{},[25274,25280],{"data":25275,"content":25276,"nodeType":314},{},[25277],{"data":25278,"marks":25279,"value":313,"nodeType":83},{},[],{"data":25281,"content":25282,"nodeType":168},{},[25283],{"data":25284,"marks":25285,"value":175,"nodeType":83},{},[],{"metadata":25287,"sys":25290,"fields":25295},{"tags":25288,"concepts":25289},[],[],{"space":25291,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25293,"publishedVersion":24,"revision":45,"locale":29},{"sys":25292},{"type":12,"linkType":13,"id":14},{"sys":25294},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25296},{"url":336,"details":25297,"fileName":342,"contentType":343},{"size":338,"image":25298},{"width":340,"height":341},{"sys":25300,"fields":25303},{"id":25301,"createdAt":25302},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":25304,"slug":25305,"articleIntro":25304,"category":25306},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[25307],{"metadata":25308,"sys":25311,"fields":25318},{"tags":25309,"concepts":25310},[],[],{"space":25312,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25314,"publishedVersion":292,"revision":24,"contentType":25316,"locale":29},{"sys":25313},{"type":12,"linkType":13,"id":14},{"sys":25315},{"id":21,"type":12,"linkType":22},{"sys":25317},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25319,"metaTitle":302,"metaDescription":303,"mainTitle":25320,"subtitle":321,"heroImage":25335,"ctaButton":344,"ctaLink":345},[301],{"data":25321,"content":25322,"nodeType":276},{},[25323,25329],{"data":25324,"content":25325,"nodeType":314},{},[25326],{"data":25327,"marks":25328,"value":313,"nodeType":83},{},[],{"data":25330,"content":25331,"nodeType":168},{},[25332],{"data":25333,"marks":25334,"value":175,"nodeType":83},{},[],{"metadata":25336,"sys":25339,"fields":25344},{"tags":25337,"concepts":25338},[],[],{"space":25340,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25342,"publishedVersion":24,"revision":45,"locale":29},{"sys":25341},{"type":12,"linkType":13,"id":14},{"sys":25343},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25345},{"url":336,"details":25346,"fileName":342,"contentType":343},{"size":338,"image":25347},{"width":340,"height":341},{"sys":25349,"fields":25352},{"id":25350,"createdAt":25351},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":25353,"slug":25354,"articleIntro":-1,"category":25355},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[25356],{"metadata":25357,"sys":25360,"fields":25367},{"tags":25358,"concepts":25359},[],[],{"space":25361,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25363,"publishedVersion":292,"revision":24,"contentType":25365,"locale":29},{"sys":25362},{"type":12,"linkType":13,"id":14},{"sys":25364},{"id":21,"type":12,"linkType":22},{"sys":25366},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25368,"metaTitle":302,"metaDescription":303,"mainTitle":25369,"subtitle":321,"heroImage":25384,"ctaButton":344,"ctaLink":345},[301],{"data":25370,"content":25371,"nodeType":276},{},[25372,25378],{"data":25373,"content":25374,"nodeType":314},{},[25375],{"data":25376,"marks":25377,"value":313,"nodeType":83},{},[],{"data":25379,"content":25380,"nodeType":168},{},[25381],{"data":25382,"marks":25383,"value":175,"nodeType":83},{},[],{"metadata":25385,"sys":25388,"fields":25393},{"tags":25386,"concepts":25387},[],[],{"space":25389,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25391,"publishedVersion":24,"revision":45,"locale":29},{"sys":25390},{"type":12,"linkType":13,"id":14},{"sys":25392},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25394},{"url":336,"details":25395,"fileName":342,"contentType":343},{"size":338,"image":25396},{"width":340,"height":341},{"sys":25398,"fields":25401},{"id":25399,"createdAt":25400},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":25402,"slug":25403,"articleIntro":25402,"category":25404},"443 - Opérations particulières avec l'Etat les collectivités publiques, les organismes internationaux","compte-443-operations-particulieres-avec-l-etat-les-collectivites-publiques-les-organismes-internationaux",[25405],{"metadata":25406,"sys":25409,"fields":25416},{"tags":25407,"concepts":25408},[],[],{"space":25410,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25412,"publishedVersion":292,"revision":24,"contentType":25414,"locale":29},{"sys":25411},{"type":12,"linkType":13,"id":14},{"sys":25413},{"id":21,"type":12,"linkType":22},{"sys":25415},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25417,"metaTitle":302,"metaDescription":303,"mainTitle":25418,"subtitle":321,"heroImage":25433,"ctaButton":344,"ctaLink":345},[301],{"data":25419,"content":25420,"nodeType":276},{},[25421,25427],{"data":25422,"content":25423,"nodeType":314},{},[25424],{"data":25425,"marks":25426,"value":313,"nodeType":83},{},[],{"data":25428,"content":25429,"nodeType":168},{},[25430],{"data":25431,"marks":25432,"value":175,"nodeType":83},{},[],{"metadata":25434,"sys":25437,"fields":25442},{"tags":25435,"concepts":25436},[],[],{"space":25438,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25440,"publishedVersion":24,"revision":45,"locale":29},{"sys":25439},{"type":12,"linkType":13,"id":14},{"sys":25441},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25443},{"url":336,"details":25444,"fileName":342,"contentType":343},{"size":338,"image":25445},{"width":340,"height":341},{"sys":25447,"fields":25450},{"id":25448,"createdAt":25449},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":25451,"slug":25452,"articleIntro":25451,"category":25453},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[25454],{"metadata":25455,"sys":25458,"fields":25465},{"tags":25456,"concepts":25457},[],[],{"space":25459,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25461,"publishedVersion":292,"revision":24,"contentType":25463,"locale":29},{"sys":25460},{"type":12,"linkType":13,"id":14},{"sys":25462},{"id":21,"type":12,"linkType":22},{"sys":25464},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25466,"metaTitle":302,"metaDescription":303,"mainTitle":25467,"subtitle":321,"heroImage":25482,"ctaButton":344,"ctaLink":345},[301],{"data":25468,"content":25469,"nodeType":276},{},[25470,25476],{"data":25471,"content":25472,"nodeType":314},{},[25473],{"data":25474,"marks":25475,"value":313,"nodeType":83},{},[],{"data":25477,"content":25478,"nodeType":168},{},[25479],{"data":25480,"marks":25481,"value":175,"nodeType":83},{},[],{"metadata":25483,"sys":25486,"fields":25491},{"tags":25484,"concepts":25485},[],[],{"space":25487,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25489,"publishedVersion":24,"revision":45,"locale":29},{"sys":25488},{"type":12,"linkType":13,"id":14},{"sys":25490},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25492},{"url":336,"details":25493,"fileName":342,"contentType":343},{"size":338,"image":25494},{"width":340,"height":341},{"sys":25496,"fields":25499},{"id":25497,"createdAt":25498},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":25500,"slug":25501,"articleIntro":25500,"category":25502},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[25503],{"metadata":25504,"sys":25507,"fields":25514},{"tags":25505,"concepts":25506},[],[],{"space":25508,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25510,"publishedVersion":292,"revision":24,"contentType":25512,"locale":29},{"sys":25509},{"type":12,"linkType":13,"id":14},{"sys":25511},{"id":21,"type":12,"linkType":22},{"sys":25513},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25515,"metaTitle":302,"metaDescription":303,"mainTitle":25516,"subtitle":321,"heroImage":25531,"ctaButton":344,"ctaLink":345},[301],{"data":25517,"content":25518,"nodeType":276},{},[25519,25525],{"data":25520,"content":25521,"nodeType":314},{},[25522],{"data":25523,"marks":25524,"value":313,"nodeType":83},{},[],{"data":25526,"content":25527,"nodeType":168},{},[25528],{"data":25529,"marks":25530,"value":175,"nodeType":83},{},[],{"metadata":25532,"sys":25535,"fields":25540},{"tags":25533,"concepts":25534},[],[],{"space":25536,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25538,"publishedVersion":24,"revision":45,"locale":29},{"sys":25537},{"type":12,"linkType":13,"id":14},{"sys":25539},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25541},{"url":336,"details":25542,"fileName":342,"contentType":343},{"size":338,"image":25543},{"width":340,"height":341},{"sys":25545,"fields":25548},{"id":25546,"createdAt":25547},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":25549,"slug":25550,"articleIntro":25549,"category":25551},"6021 - Matières consommables","compte-6021-matieres-consommables",[25552],{"metadata":25553,"sys":25556,"fields":25563},{"tags":25554,"concepts":25555},[],[],{"space":25557,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25559,"publishedVersion":292,"revision":24,"contentType":25561,"locale":29},{"sys":25558},{"type":12,"linkType":13,"id":14},{"sys":25560},{"id":21,"type":12,"linkType":22},{"sys":25562},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25564,"metaTitle":302,"metaDescription":303,"mainTitle":25565,"subtitle":321,"heroImage":25580,"ctaButton":344,"ctaLink":345},[301],{"data":25566,"content":25567,"nodeType":276},{},[25568,25574],{"data":25569,"content":25570,"nodeType":314},{},[25571],{"data":25572,"marks":25573,"value":313,"nodeType":83},{},[],{"data":25575,"content":25576,"nodeType":168},{},[25577],{"data":25578,"marks":25579,"value":175,"nodeType":83},{},[],{"metadata":25581,"sys":25584,"fields":25589},{"tags":25582,"concepts":25583},[],[],{"space":25585,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25587,"publishedVersion":24,"revision":45,"locale":29},{"sys":25586},{"type":12,"linkType":13,"id":14},{"sys":25588},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25590},{"url":336,"details":25591,"fileName":342,"contentType":343},{"size":338,"image":25592},{"width":340,"height":341},{"sys":25594,"fields":25597},{"id":25595,"createdAt":25596},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":25598,"slug":25599,"articleIntro":25598,"category":25600},"506 - Obligations","compte-506-obligations",[25601],{"metadata":25602,"sys":25605,"fields":25612},{"tags":25603,"concepts":25604},[],[],{"space":25606,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25608,"publishedVersion":292,"revision":24,"contentType":25610,"locale":29},{"sys":25607},{"type":12,"linkType":13,"id":14},{"sys":25609},{"id":21,"type":12,"linkType":22},{"sys":25611},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25613,"metaTitle":302,"metaDescription":303,"mainTitle":25614,"subtitle":321,"heroImage":25629,"ctaButton":344,"ctaLink":345},[301],{"data":25615,"content":25616,"nodeType":276},{},[25617,25623],{"data":25618,"content":25619,"nodeType":314},{},[25620],{"data":25621,"marks":25622,"value":313,"nodeType":83},{},[],{"data":25624,"content":25625,"nodeType":168},{},[25626],{"data":25627,"marks":25628,"value":175,"nodeType":83},{},[],{"metadata":25630,"sys":25633,"fields":25638},{"tags":25631,"concepts":25632},[],[],{"space":25634,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25636,"publishedVersion":24,"revision":45,"locale":29},{"sys":25635},{"type":12,"linkType":13,"id":14},{"sys":25637},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25639},{"url":336,"details":25640,"fileName":342,"contentType":343},{"size":338,"image":25641},{"width":340,"height":341},{"sys":25643,"fields":25646},{"id":25644,"createdAt":25645},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":25647,"slug":25648,"articleIntro":25647,"category":25649},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[25650],{"metadata":25651,"sys":25654,"fields":25661},{"tags":25652,"concepts":25653},[],[],{"space":25655,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25657,"publishedVersion":292,"revision":24,"contentType":25659,"locale":29},{"sys":25656},{"type":12,"linkType":13,"id":14},{"sys":25658},{"id":21,"type":12,"linkType":22},{"sys":25660},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25662,"metaTitle":302,"metaDescription":303,"mainTitle":25663,"subtitle":321,"heroImage":25678,"ctaButton":344,"ctaLink":345},[301],{"data":25664,"content":25665,"nodeType":276},{},[25666,25672],{"data":25667,"content":25668,"nodeType":314},{},[25669],{"data":25670,"marks":25671,"value":313,"nodeType":83},{},[],{"data":25673,"content":25674,"nodeType":168},{},[25675],{"data":25676,"marks":25677,"value":175,"nodeType":83},{},[],{"metadata":25679,"sys":25682,"fields":25687},{"tags":25680,"concepts":25681},[],[],{"space":25683,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25685,"publishedVersion":24,"revision":45,"locale":29},{"sys":25684},{"type":12,"linkType":13,"id":14},{"sys":25686},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25688},{"url":336,"details":25689,"fileName":342,"contentType":343},{"size":338,"image":25690},{"width":340,"height":341},{"sys":25692,"fields":25695},{"id":25693,"createdAt":25694},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":25696,"slug":25697,"articleIntro":25696,"category":25698},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[25699],{"metadata":25700,"sys":25703,"fields":25710},{"tags":25701,"concepts":25702},[],[],{"space":25704,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25706,"publishedVersion":292,"revision":24,"contentType":25708,"locale":29},{"sys":25705},{"type":12,"linkType":13,"id":14},{"sys":25707},{"id":21,"type":12,"linkType":22},{"sys":25709},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25711,"metaTitle":302,"metaDescription":303,"mainTitle":25712,"subtitle":321,"heroImage":25727,"ctaButton":344,"ctaLink":345},[301],{"data":25713,"content":25714,"nodeType":276},{},[25715,25721],{"data":25716,"content":25717,"nodeType":314},{},[25718],{"data":25719,"marks":25720,"value":313,"nodeType":83},{},[],{"data":25722,"content":25723,"nodeType":168},{},[25724],{"data":25725,"marks":25726,"value":175,"nodeType":83},{},[],{"metadata":25728,"sys":25731,"fields":25736},{"tags":25729,"concepts":25730},[],[],{"space":25732,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25734,"publishedVersion":24,"revision":45,"locale":29},{"sys":25733},{"type":12,"linkType":13,"id":14},{"sys":25735},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25737},{"url":336,"details":25738,"fileName":342,"contentType":343},{"size":338,"image":25739},{"width":340,"height":341},{"sys":25741,"fields":25744},{"id":25742,"createdAt":25743},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":25745,"slug":25746,"articleIntro":25745,"category":25747},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[25748],{"metadata":25749,"sys":25752,"fields":25759},{"tags":25750,"concepts":25751},[],[],{"space":25753,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25755,"publishedVersion":292,"revision":24,"contentType":25757,"locale":29},{"sys":25754},{"type":12,"linkType":13,"id":14},{"sys":25756},{"id":21,"type":12,"linkType":22},{"sys":25758},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25760,"metaTitle":302,"metaDescription":303,"mainTitle":25761,"subtitle":321,"heroImage":25776,"ctaButton":344,"ctaLink":345},[301],{"data":25762,"content":25763,"nodeType":276},{},[25764,25770],{"data":25765,"content":25766,"nodeType":314},{},[25767],{"data":25768,"marks":25769,"value":313,"nodeType":83},{},[],{"data":25771,"content":25772,"nodeType":168},{},[25773],{"data":25774,"marks":25775,"value":175,"nodeType":83},{},[],{"metadata":25777,"sys":25780,"fields":25785},{"tags":25778,"concepts":25779},[],[],{"space":25781,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25783,"publishedVersion":24,"revision":45,"locale":29},{"sys":25782},{"type":12,"linkType":13,"id":14},{"sys":25784},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25786},{"url":336,"details":25787,"fileName":342,"contentType":343},{"size":338,"image":25788},{"width":340,"height":341},{"sys":25790,"fields":25793},{"id":25791,"createdAt":25792},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":25794,"slug":25795,"articleIntro":25794,"category":25796},"Compte 2184 - Mobilier","compte-2184-mobilier",[25797],{"metadata":25798,"sys":25801,"fields":25808},{"tags":25799,"concepts":25800},[],[],{"space":25802,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25804,"publishedVersion":292,"revision":24,"contentType":25806,"locale":29},{"sys":25803},{"type":12,"linkType":13,"id":14},{"sys":25805},{"id":21,"type":12,"linkType":22},{"sys":25807},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25809,"metaTitle":302,"metaDescription":303,"mainTitle":25810,"subtitle":321,"heroImage":25825,"ctaButton":344,"ctaLink":345},[301],{"data":25811,"content":25812,"nodeType":276},{},[25813,25819],{"data":25814,"content":25815,"nodeType":314},{},[25816],{"data":25817,"marks":25818,"value":313,"nodeType":83},{},[],{"data":25820,"content":25821,"nodeType":168},{},[25822],{"data":25823,"marks":25824,"value":175,"nodeType":83},{},[],{"metadata":25826,"sys":25829,"fields":25834},{"tags":25827,"concepts":25828},[],[],{"space":25830,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25832,"publishedVersion":24,"revision":45,"locale":29},{"sys":25831},{"type":12,"linkType":13,"id":14},{"sys":25833},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25835},{"url":336,"details":25836,"fileName":342,"contentType":343},{"size":338,"image":25837},{"width":340,"height":341},{"sys":25839,"fields":25842},{"id":25840,"createdAt":25841},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":25843,"slug":25844,"articleIntro":25843,"category":25845},"Compte 451 - Groupe","compte-451-groupe",[25846],{"metadata":25847,"sys":25850,"fields":25857},{"tags":25848,"concepts":25849},[],[],{"space":25851,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25853,"publishedVersion":292,"revision":24,"contentType":25855,"locale":29},{"sys":25852},{"type":12,"linkType":13,"id":14},{"sys":25854},{"id":21,"type":12,"linkType":22},{"sys":25856},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25858,"metaTitle":302,"metaDescription":303,"mainTitle":25859,"subtitle":321,"heroImage":25874,"ctaButton":344,"ctaLink":345},[301],{"data":25860,"content":25861,"nodeType":276},{},[25862,25868],{"data":25863,"content":25864,"nodeType":314},{},[25865],{"data":25866,"marks":25867,"value":313,"nodeType":83},{},[],{"data":25869,"content":25870,"nodeType":168},{},[25871],{"data":25872,"marks":25873,"value":175,"nodeType":83},{},[],{"metadata":25875,"sys":25878,"fields":25883},{"tags":25876,"concepts":25877},[],[],{"space":25879,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25881,"publishedVersion":24,"revision":45,"locale":29},{"sys":25880},{"type":12,"linkType":13,"id":14},{"sys":25882},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25884},{"url":336,"details":25885,"fileName":342,"contentType":343},{"size":338,"image":25886},{"width":340,"height":341},{"sys":25888,"fields":25891},{"id":25889,"createdAt":25890},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":25892,"slug":25893,"articleIntro":25892,"category":25894},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[25895],{"metadata":25896,"sys":25899,"fields":25906},{"tags":25897,"concepts":25898},[],[],{"space":25900,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25902,"publishedVersion":292,"revision":24,"contentType":25904,"locale":29},{"sys":25901},{"type":12,"linkType":13,"id":14},{"sys":25903},{"id":21,"type":12,"linkType":22},{"sys":25905},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25907,"metaTitle":302,"metaDescription":303,"mainTitle":25908,"subtitle":321,"heroImage":25923,"ctaButton":344,"ctaLink":345},[301],{"data":25909,"content":25910,"nodeType":276},{},[25911,25917],{"data":25912,"content":25913,"nodeType":314},{},[25914],{"data":25915,"marks":25916,"value":313,"nodeType":83},{},[],{"data":25918,"content":25919,"nodeType":168},{},[25920],{"data":25921,"marks":25922,"value":175,"nodeType":83},{},[],{"metadata":25924,"sys":25927,"fields":25932},{"tags":25925,"concepts":25926},[],[],{"space":25928,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25930,"publishedVersion":24,"revision":45,"locale":29},{"sys":25929},{"type":12,"linkType":13,"id":14},{"sys":25931},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25933},{"url":336,"details":25934,"fileName":342,"contentType":343},{"size":338,"image":25935},{"width":340,"height":341},{"sys":25937,"fields":25940},{"id":25938,"createdAt":25939},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":25941,"slug":25942,"articleIntro":-1,"category":25943},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[25944],{"metadata":25945,"sys":25948,"fields":25955},{"tags":25946,"concepts":25947},[],[],{"space":25949,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25951,"publishedVersion":292,"revision":24,"contentType":25953,"locale":29},{"sys":25950},{"type":12,"linkType":13,"id":14},{"sys":25952},{"id":21,"type":12,"linkType":22},{"sys":25954},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":25956,"metaTitle":302,"metaDescription":303,"mainTitle":25957,"subtitle":321,"heroImage":25972,"ctaButton":344,"ctaLink":345},[301],{"data":25958,"content":25959,"nodeType":276},{},[25960,25966],{"data":25961,"content":25962,"nodeType":314},{},[25963],{"data":25964,"marks":25965,"value":313,"nodeType":83},{},[],{"data":25967,"content":25968,"nodeType":168},{},[25969],{"data":25970,"marks":25971,"value":175,"nodeType":83},{},[],{"metadata":25973,"sys":25976,"fields":25981},{"tags":25974,"concepts":25975},[],[],{"space":25977,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":25979,"publishedVersion":24,"revision":45,"locale":29},{"sys":25978},{"type":12,"linkType":13,"id":14},{"sys":25980},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":25982},{"url":336,"details":25983,"fileName":342,"contentType":343},{"size":338,"image":25984},{"width":340,"height":341},{"sys":25986,"fields":25988},{"id":25987,"createdAt":3831},"6Cyiu2vRN9DinrNv9tFLZe",{"title":25989,"slug":25990,"articleIntro":25989,"category":25991},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[25992],{"metadata":25993,"sys":25996,"fields":26003},{"tags":25994,"concepts":25995},[],[],{"space":25997,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":25999,"publishedVersion":292,"revision":24,"contentType":26001,"locale":29},{"sys":25998},{"type":12,"linkType":13,"id":14},{"sys":26000},{"id":21,"type":12,"linkType":22},{"sys":26002},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26004,"metaTitle":302,"metaDescription":303,"mainTitle":26005,"subtitle":321,"heroImage":26020,"ctaButton":344,"ctaLink":345},[301],{"data":26006,"content":26007,"nodeType":276},{},[26008,26014],{"data":26009,"content":26010,"nodeType":314},{},[26011],{"data":26012,"marks":26013,"value":313,"nodeType":83},{},[],{"data":26015,"content":26016,"nodeType":168},{},[26017],{"data":26018,"marks":26019,"value":175,"nodeType":83},{},[],{"metadata":26021,"sys":26024,"fields":26029},{"tags":26022,"concepts":26023},[],[],{"space":26025,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26027,"publishedVersion":24,"revision":45,"locale":29},{"sys":26026},{"type":12,"linkType":13,"id":14},{"sys":26028},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26030},{"url":336,"details":26031,"fileName":342,"contentType":343},{"size":338,"image":26032},{"width":340,"height":341},{"sys":26034,"fields":26037},{"id":26035,"createdAt":26036},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":26038,"slug":26039,"articleIntro":26038,"category":26040},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[26041],{"metadata":26042,"sys":26045,"fields":26052},{"tags":26043,"concepts":26044},[],[],{"space":26046,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26048,"publishedVersion":292,"revision":24,"contentType":26050,"locale":29},{"sys":26047},{"type":12,"linkType":13,"id":14},{"sys":26049},{"id":21,"type":12,"linkType":22},{"sys":26051},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26053,"metaTitle":302,"metaDescription":303,"mainTitle":26054,"subtitle":321,"heroImage":26069,"ctaButton":344,"ctaLink":345},[301],{"data":26055,"content":26056,"nodeType":276},{},[26057,26063],{"data":26058,"content":26059,"nodeType":314},{},[26060],{"data":26061,"marks":26062,"value":313,"nodeType":83},{},[],{"data":26064,"content":26065,"nodeType":168},{},[26066],{"data":26067,"marks":26068,"value":175,"nodeType":83},{},[],{"metadata":26070,"sys":26073,"fields":26078},{"tags":26071,"concepts":26072},[],[],{"space":26074,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26076,"publishedVersion":24,"revision":45,"locale":29},{"sys":26075},{"type":12,"linkType":13,"id":14},{"sys":26077},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26079},{"url":336,"details":26080,"fileName":342,"contentType":343},{"size":338,"image":26081},{"width":340,"height":341},{"sys":26083,"fields":26086},{"id":26084,"createdAt":26085},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":26087,"slug":26088,"articleIntro":26087,"category":26089},"2961 - Titres de participation","compte-2961-titres-de-participation",[26090],{"metadata":26091,"sys":26094,"fields":26101},{"tags":26092,"concepts":26093},[],[],{"space":26095,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26097,"publishedVersion":292,"revision":24,"contentType":26099,"locale":29},{"sys":26096},{"type":12,"linkType":13,"id":14},{"sys":26098},{"id":21,"type":12,"linkType":22},{"sys":26100},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26102,"metaTitle":302,"metaDescription":303,"mainTitle":26103,"subtitle":321,"heroImage":26118,"ctaButton":344,"ctaLink":345},[301],{"data":26104,"content":26105,"nodeType":276},{},[26106,26112],{"data":26107,"content":26108,"nodeType":314},{},[26109],{"data":26110,"marks":26111,"value":313,"nodeType":83},{},[],{"data":26113,"content":26114,"nodeType":168},{},[26115],{"data":26116,"marks":26117,"value":175,"nodeType":83},{},[],{"metadata":26119,"sys":26122,"fields":26127},{"tags":26120,"concepts":26121},[],[],{"space":26123,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26125,"publishedVersion":24,"revision":45,"locale":29},{"sys":26124},{"type":12,"linkType":13,"id":14},{"sys":26126},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26128},{"url":336,"details":26129,"fileName":342,"contentType":343},{"size":338,"image":26130},{"width":340,"height":341},{"sys":26132,"fields":26135},{"id":26133,"createdAt":26134},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":26136,"slug":26137,"articleIntro":-1,"category":26138},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[26139],{"metadata":26140,"sys":26143,"fields":26150},{"tags":26141,"concepts":26142},[],[],{"space":26144,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26146,"publishedVersion":292,"revision":24,"contentType":26148,"locale":29},{"sys":26145},{"type":12,"linkType":13,"id":14},{"sys":26147},{"id":21,"type":12,"linkType":22},{"sys":26149},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26151,"metaTitle":302,"metaDescription":303,"mainTitle":26152,"subtitle":321,"heroImage":26167,"ctaButton":344,"ctaLink":345},[301],{"data":26153,"content":26154,"nodeType":276},{},[26155,26161],{"data":26156,"content":26157,"nodeType":314},{},[26158],{"data":26159,"marks":26160,"value":313,"nodeType":83},{},[],{"data":26162,"content":26163,"nodeType":168},{},[26164],{"data":26165,"marks":26166,"value":175,"nodeType":83},{},[],{"metadata":26168,"sys":26171,"fields":26176},{"tags":26169,"concepts":26170},[],[],{"space":26172,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26174,"publishedVersion":24,"revision":45,"locale":29},{"sys":26173},{"type":12,"linkType":13,"id":14},{"sys":26175},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26177},{"url":336,"details":26178,"fileName":342,"contentType":343},{"size":338,"image":26179},{"width":340,"height":341},{"sys":26181,"fields":26184},{"id":26182,"createdAt":26183},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":26185,"slug":26186,"articleIntro":-1,"category":26187},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[26188],{"metadata":26189,"sys":26192,"fields":26199},{"tags":26190,"concepts":26191},[],[],{"space":26193,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26195,"publishedVersion":292,"revision":24,"contentType":26197,"locale":29},{"sys":26194},{"type":12,"linkType":13,"id":14},{"sys":26196},{"id":21,"type":12,"linkType":22},{"sys":26198},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26200,"metaTitle":302,"metaDescription":303,"mainTitle":26201,"subtitle":321,"heroImage":26216,"ctaButton":344,"ctaLink":345},[301],{"data":26202,"content":26203,"nodeType":276},{},[26204,26210],{"data":26205,"content":26206,"nodeType":314},{},[26207],{"data":26208,"marks":26209,"value":313,"nodeType":83},{},[],{"data":26211,"content":26212,"nodeType":168},{},[26213],{"data":26214,"marks":26215,"value":175,"nodeType":83},{},[],{"metadata":26217,"sys":26220,"fields":26225},{"tags":26218,"concepts":26219},[],[],{"space":26221,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26223,"publishedVersion":24,"revision":45,"locale":29},{"sys":26222},{"type":12,"linkType":13,"id":14},{"sys":26224},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26226},{"url":336,"details":26227,"fileName":342,"contentType":343},{"size":338,"image":26228},{"width":340,"height":341},{"sys":26230,"fields":26233},{"id":26231,"createdAt":26232},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":26234,"slug":26235,"articleIntro":26234,"category":26236},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[26237],{"metadata":26238,"sys":26241,"fields":26248},{"tags":26239,"concepts":26240},[],[],{"space":26242,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26244,"publishedVersion":292,"revision":24,"contentType":26246,"locale":29},{"sys":26243},{"type":12,"linkType":13,"id":14},{"sys":26245},{"id":21,"type":12,"linkType":22},{"sys":26247},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26249,"metaTitle":302,"metaDescription":303,"mainTitle":26250,"subtitle":321,"heroImage":26265,"ctaButton":344,"ctaLink":345},[301],{"data":26251,"content":26252,"nodeType":276},{},[26253,26259],{"data":26254,"content":26255,"nodeType":314},{},[26256],{"data":26257,"marks":26258,"value":313,"nodeType":83},{},[],{"data":26260,"content":26261,"nodeType":168},{},[26262],{"data":26263,"marks":26264,"value":175,"nodeType":83},{},[],{"metadata":26266,"sys":26269,"fields":26274},{"tags":26267,"concepts":26268},[],[],{"space":26270,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26272,"publishedVersion":24,"revision":45,"locale":29},{"sys":26271},{"type":12,"linkType":13,"id":14},{"sys":26273},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26275},{"url":336,"details":26276,"fileName":342,"contentType":343},{"size":338,"image":26277},{"width":340,"height":341},{"sys":26279,"fields":26282},{"id":26280,"createdAt":26281},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":26283,"slug":26284,"articleIntro":26283,"category":26285},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[26286],{"metadata":26287,"sys":26290,"fields":26297},{"tags":26288,"concepts":26289},[],[],{"space":26291,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26293,"publishedVersion":292,"revision":24,"contentType":26295,"locale":29},{"sys":26292},{"type":12,"linkType":13,"id":14},{"sys":26294},{"id":21,"type":12,"linkType":22},{"sys":26296},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26298,"metaTitle":302,"metaDescription":303,"mainTitle":26299,"subtitle":321,"heroImage":26314,"ctaButton":344,"ctaLink":345},[301],{"data":26300,"content":26301,"nodeType":276},{},[26302,26308],{"data":26303,"content":26304,"nodeType":314},{},[26305],{"data":26306,"marks":26307,"value":313,"nodeType":83},{},[],{"data":26309,"content":26310,"nodeType":168},{},[26311],{"data":26312,"marks":26313,"value":175,"nodeType":83},{},[],{"metadata":26315,"sys":26318,"fields":26323},{"tags":26316,"concepts":26317},[],[],{"space":26319,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26321,"publishedVersion":24,"revision":45,"locale":29},{"sys":26320},{"type":12,"linkType":13,"id":14},{"sys":26322},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26324},{"url":336,"details":26325,"fileName":342,"contentType":343},{"size":338,"image":26326},{"width":340,"height":341},{"sys":26328,"fields":26331},{"id":26329,"createdAt":26330},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":26332,"slug":26333,"articleIntro":26332,"category":26334},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[26335],{"metadata":26336,"sys":26339,"fields":26346},{"tags":26337,"concepts":26338},[],[],{"space":26340,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26342,"publishedVersion":292,"revision":24,"contentType":26344,"locale":29},{"sys":26341},{"type":12,"linkType":13,"id":14},{"sys":26343},{"id":21,"type":12,"linkType":22},{"sys":26345},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26347,"metaTitle":302,"metaDescription":303,"mainTitle":26348,"subtitle":321,"heroImage":26363,"ctaButton":344,"ctaLink":345},[301],{"data":26349,"content":26350,"nodeType":276},{},[26351,26357],{"data":26352,"content":26353,"nodeType":314},{},[26354],{"data":26355,"marks":26356,"value":313,"nodeType":83},{},[],{"data":26358,"content":26359,"nodeType":168},{},[26360],{"data":26361,"marks":26362,"value":175,"nodeType":83},{},[],{"metadata":26364,"sys":26367,"fields":26372},{"tags":26365,"concepts":26366},[],[],{"space":26368,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26370,"publishedVersion":24,"revision":45,"locale":29},{"sys":26369},{"type":12,"linkType":13,"id":14},{"sys":26371},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26373},{"url":336,"details":26374,"fileName":342,"contentType":343},{"size":338,"image":26375},{"width":340,"height":341},{"sys":26377,"fields":26380},{"id":26378,"createdAt":26379},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":26381,"slug":26382,"articleIntro":26381,"category":26383},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[26384],{"metadata":26385,"sys":26388,"fields":26395},{"tags":26386,"concepts":26387},[],[],{"space":26389,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26391,"publishedVersion":292,"revision":24,"contentType":26393,"locale":29},{"sys":26390},{"type":12,"linkType":13,"id":14},{"sys":26392},{"id":21,"type":12,"linkType":22},{"sys":26394},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26396,"metaTitle":302,"metaDescription":303,"mainTitle":26397,"subtitle":321,"heroImage":26412,"ctaButton":344,"ctaLink":345},[301],{"data":26398,"content":26399,"nodeType":276},{},[26400,26406],{"data":26401,"content":26402,"nodeType":314},{},[26403],{"data":26404,"marks":26405,"value":313,"nodeType":83},{},[],{"data":26407,"content":26408,"nodeType":168},{},[26409],{"data":26410,"marks":26411,"value":175,"nodeType":83},{},[],{"metadata":26413,"sys":26416,"fields":26421},{"tags":26414,"concepts":26415},[],[],{"space":26417,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26419,"publishedVersion":24,"revision":45,"locale":29},{"sys":26418},{"type":12,"linkType":13,"id":14},{"sys":26420},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26422},{"url":336,"details":26423,"fileName":342,"contentType":343},{"size":338,"image":26424},{"width":340,"height":341},{"sys":26426,"fields":26429},{"id":26427,"createdAt":26428},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":26430,"slug":26431,"articleIntro":26430,"category":26432},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[26433],{"metadata":26434,"sys":26437,"fields":26444},{"tags":26435,"concepts":26436},[],[],{"space":26438,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26440,"publishedVersion":292,"revision":24,"contentType":26442,"locale":29},{"sys":26439},{"type":12,"linkType":13,"id":14},{"sys":26441},{"id":21,"type":12,"linkType":22},{"sys":26443},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26445,"metaTitle":302,"metaDescription":303,"mainTitle":26446,"subtitle":321,"heroImage":26461,"ctaButton":344,"ctaLink":345},[301],{"data":26447,"content":26448,"nodeType":276},{},[26449,26455],{"data":26450,"content":26451,"nodeType":314},{},[26452],{"data":26453,"marks":26454,"value":313,"nodeType":83},{},[],{"data":26456,"content":26457,"nodeType":168},{},[26458],{"data":26459,"marks":26460,"value":175,"nodeType":83},{},[],{"metadata":26462,"sys":26465,"fields":26470},{"tags":26463,"concepts":26464},[],[],{"space":26466,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26468,"publishedVersion":24,"revision":45,"locale":29},{"sys":26467},{"type":12,"linkType":13,"id":14},{"sys":26469},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26471},{"url":336,"details":26472,"fileName":342,"contentType":343},{"size":338,"image":26473},{"width":340,"height":341},{"sys":26475,"fields":26478},{"id":26476,"createdAt":26477},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":26479,"slug":26480,"articleIntro":26479,"category":26481},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[26482],{"metadata":26483,"sys":26486,"fields":26493},{"tags":26484,"concepts":26485},[],[],{"space":26487,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26489,"publishedVersion":292,"revision":24,"contentType":26491,"locale":29},{"sys":26488},{"type":12,"linkType":13,"id":14},{"sys":26490},{"id":21,"type":12,"linkType":22},{"sys":26492},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26494,"metaTitle":302,"metaDescription":303,"mainTitle":26495,"subtitle":321,"heroImage":26510,"ctaButton":344,"ctaLink":345},[301],{"data":26496,"content":26497,"nodeType":276},{},[26498,26504],{"data":26499,"content":26500,"nodeType":314},{},[26501],{"data":26502,"marks":26503,"value":313,"nodeType":83},{},[],{"data":26505,"content":26506,"nodeType":168},{},[26507],{"data":26508,"marks":26509,"value":175,"nodeType":83},{},[],{"metadata":26511,"sys":26514,"fields":26519},{"tags":26512,"concepts":26513},[],[],{"space":26515,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26517,"publishedVersion":24,"revision":45,"locale":29},{"sys":26516},{"type":12,"linkType":13,"id":14},{"sys":26518},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26520},{"url":336,"details":26521,"fileName":342,"contentType":343},{"size":338,"image":26522},{"width":340,"height":341},{"sys":26524,"fields":26527},{"id":26525,"createdAt":26526},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":26528,"slug":26529,"articleIntro":26528,"category":26530},"Compte 2131 - Bâtiments","compte-2131-batiments",[26531],{"metadata":26532,"sys":26535,"fields":26542},{"tags":26533,"concepts":26534},[],[],{"space":26536,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26538,"publishedVersion":292,"revision":24,"contentType":26540,"locale":29},{"sys":26537},{"type":12,"linkType":13,"id":14},{"sys":26539},{"id":21,"type":12,"linkType":22},{"sys":26541},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26543,"metaTitle":302,"metaDescription":303,"mainTitle":26544,"subtitle":321,"heroImage":26559,"ctaButton":344,"ctaLink":345},[301],{"data":26545,"content":26546,"nodeType":276},{},[26547,26553],{"data":26548,"content":26549,"nodeType":314},{},[26550],{"data":26551,"marks":26552,"value":313,"nodeType":83},{},[],{"data":26554,"content":26555,"nodeType":168},{},[26556],{"data":26557,"marks":26558,"value":175,"nodeType":83},{},[],{"metadata":26560,"sys":26563,"fields":26568},{"tags":26561,"concepts":26562},[],[],{"space":26564,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26566,"publishedVersion":24,"revision":45,"locale":29},{"sys":26565},{"type":12,"linkType":13,"id":14},{"sys":26567},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26569},{"url":336,"details":26570,"fileName":342,"contentType":343},{"size":338,"image":26571},{"width":340,"height":341},{"sys":26573,"fields":26576},{"id":26574,"createdAt":26575},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":26577,"slug":26578,"articleIntro":26577,"category":26579},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[26580],{"metadata":26581,"sys":26584,"fields":26591},{"tags":26582,"concepts":26583},[],[],{"space":26585,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26587,"publishedVersion":292,"revision":24,"contentType":26589,"locale":29},{"sys":26586},{"type":12,"linkType":13,"id":14},{"sys":26588},{"id":21,"type":12,"linkType":22},{"sys":26590},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26592,"metaTitle":302,"metaDescription":303,"mainTitle":26593,"subtitle":321,"heroImage":26608,"ctaButton":344,"ctaLink":345},[301],{"data":26594,"content":26595,"nodeType":276},{},[26596,26602],{"data":26597,"content":26598,"nodeType":314},{},[26599],{"data":26600,"marks":26601,"value":313,"nodeType":83},{},[],{"data":26603,"content":26604,"nodeType":168},{},[26605],{"data":26606,"marks":26607,"value":175,"nodeType":83},{},[],{"metadata":26609,"sys":26612,"fields":26617},{"tags":26610,"concepts":26611},[],[],{"space":26613,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26615,"publishedVersion":24,"revision":45,"locale":29},{"sys":26614},{"type":12,"linkType":13,"id":14},{"sys":26616},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26618},{"url":336,"details":26619,"fileName":342,"contentType":343},{"size":338,"image":26620},{"width":340,"height":341},{"sys":26622,"fields":26625},{"id":26623,"createdAt":26624},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":26626,"slug":26627,"articleIntro":26626,"category":26628},"Compte 6412 - Congés payés","compte-6412-conges-payes",[26629],{"metadata":26630,"sys":26633,"fields":26640},{"tags":26631,"concepts":26632},[],[],{"space":26634,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26636,"publishedVersion":292,"revision":24,"contentType":26638,"locale":29},{"sys":26635},{"type":12,"linkType":13,"id":14},{"sys":26637},{"id":21,"type":12,"linkType":22},{"sys":26639},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26641,"metaTitle":302,"metaDescription":303,"mainTitle":26642,"subtitle":321,"heroImage":26657,"ctaButton":344,"ctaLink":345},[301],{"data":26643,"content":26644,"nodeType":276},{},[26645,26651],{"data":26646,"content":26647,"nodeType":314},{},[26648],{"data":26649,"marks":26650,"value":313,"nodeType":83},{},[],{"data":26652,"content":26653,"nodeType":168},{},[26654],{"data":26655,"marks":26656,"value":175,"nodeType":83},{},[],{"metadata":26658,"sys":26661,"fields":26666},{"tags":26659,"concepts":26660},[],[],{"space":26662,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26664,"publishedVersion":24,"revision":45,"locale":29},{"sys":26663},{"type":12,"linkType":13,"id":14},{"sys":26665},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26667},{"url":336,"details":26668,"fileName":342,"contentType":343},{"size":338,"image":26669},{"width":340,"height":341},{"sys":26671,"fields":26674},{"id":26672,"createdAt":26673},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":26675,"slug":26676,"articleIntro":26675,"category":26677},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[26678],{"metadata":26679,"sys":26682,"fields":26689},{"tags":26680,"concepts":26681},[],[],{"space":26683,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26685,"publishedVersion":292,"revision":24,"contentType":26687,"locale":29},{"sys":26684},{"type":12,"linkType":13,"id":14},{"sys":26686},{"id":21,"type":12,"linkType":22},{"sys":26688},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26690,"metaTitle":302,"metaDescription":303,"mainTitle":26691,"subtitle":321,"heroImage":26706,"ctaButton":344,"ctaLink":345},[301],{"data":26692,"content":26693,"nodeType":276},{},[26694,26700],{"data":26695,"content":26696,"nodeType":314},{},[26697],{"data":26698,"marks":26699,"value":313,"nodeType":83},{},[],{"data":26701,"content":26702,"nodeType":168},{},[26703],{"data":26704,"marks":26705,"value":175,"nodeType":83},{},[],{"metadata":26707,"sys":26710,"fields":26715},{"tags":26708,"concepts":26709},[],[],{"space":26711,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26713,"publishedVersion":24,"revision":45,"locale":29},{"sys":26712},{"type":12,"linkType":13,"id":14},{"sys":26714},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26716},{"url":336,"details":26717,"fileName":342,"contentType":343},{"size":338,"image":26718},{"width":340,"height":341},{"sys":26720,"fields":26723},{"id":26721,"createdAt":26722},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":26724,"slug":26725,"articleIntro":26724,"category":26726},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[26727],{"metadata":26728,"sys":26731,"fields":26738},{"tags":26729,"concepts":26730},[],[],{"space":26732,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26734,"publishedVersion":292,"revision":24,"contentType":26736,"locale":29},{"sys":26733},{"type":12,"linkType":13,"id":14},{"sys":26735},{"id":21,"type":12,"linkType":22},{"sys":26737},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26739,"metaTitle":302,"metaDescription":303,"mainTitle":26740,"subtitle":321,"heroImage":26755,"ctaButton":344,"ctaLink":345},[301],{"data":26741,"content":26742,"nodeType":276},{},[26743,26749],{"data":26744,"content":26745,"nodeType":314},{},[26746],{"data":26747,"marks":26748,"value":313,"nodeType":83},{},[],{"data":26750,"content":26751,"nodeType":168},{},[26752],{"data":26753,"marks":26754,"value":175,"nodeType":83},{},[],{"metadata":26756,"sys":26759,"fields":26764},{"tags":26757,"concepts":26758},[],[],{"space":26760,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26762,"publishedVersion":24,"revision":45,"locale":29},{"sys":26761},{"type":12,"linkType":13,"id":14},{"sys":26763},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26765},{"url":336,"details":26766,"fileName":342,"contentType":343},{"size":338,"image":26767},{"width":340,"height":341},{"sys":26769,"fields":26772},{"id":26770,"createdAt":26771},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":26773,"slug":26774,"articleIntro":26773,"category":26775},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[26776],{"metadata":26777,"sys":26780,"fields":26787},{"tags":26778,"concepts":26779},[],[],{"space":26781,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26783,"publishedVersion":292,"revision":24,"contentType":26785,"locale":29},{"sys":26782},{"type":12,"linkType":13,"id":14},{"sys":26784},{"id":21,"type":12,"linkType":22},{"sys":26786},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26788,"metaTitle":302,"metaDescription":303,"mainTitle":26789,"subtitle":321,"heroImage":26804,"ctaButton":344,"ctaLink":345},[301],{"data":26790,"content":26791,"nodeType":276},{},[26792,26798],{"data":26793,"content":26794,"nodeType":314},{},[26795],{"data":26796,"marks":26797,"value":313,"nodeType":83},{},[],{"data":26799,"content":26800,"nodeType":168},{},[26801],{"data":26802,"marks":26803,"value":175,"nodeType":83},{},[],{"metadata":26805,"sys":26808,"fields":26813},{"tags":26806,"concepts":26807},[],[],{"space":26809,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26811,"publishedVersion":24,"revision":45,"locale":29},{"sys":26810},{"type":12,"linkType":13,"id":14},{"sys":26812},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26814},{"url":336,"details":26815,"fileName":342,"contentType":343},{"size":338,"image":26816},{"width":340,"height":341},{"sys":26818,"fields":26821},{"id":26819,"createdAt":26820},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":26822,"slug":26823,"articleIntro":-1,"category":26824},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[26825],{"metadata":26826,"sys":26829,"fields":26836},{"tags":26827,"concepts":26828},[],[],{"space":26830,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26832,"publishedVersion":292,"revision":24,"contentType":26834,"locale":29},{"sys":26831},{"type":12,"linkType":13,"id":14},{"sys":26833},{"id":21,"type":12,"linkType":22},{"sys":26835},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26837,"metaTitle":302,"metaDescription":303,"mainTitle":26838,"subtitle":321,"heroImage":26853,"ctaButton":344,"ctaLink":345},[301],{"data":26839,"content":26840,"nodeType":276},{},[26841,26847],{"data":26842,"content":26843,"nodeType":314},{},[26844],{"data":26845,"marks":26846,"value":313,"nodeType":83},{},[],{"data":26848,"content":26849,"nodeType":168},{},[26850],{"data":26851,"marks":26852,"value":175,"nodeType":83},{},[],{"metadata":26854,"sys":26857,"fields":26862},{"tags":26855,"concepts":26856},[],[],{"space":26858,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26860,"publishedVersion":24,"revision":45,"locale":29},{"sys":26859},{"type":12,"linkType":13,"id":14},{"sys":26861},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26863},{"url":336,"details":26864,"fileName":342,"contentType":343},{"size":338,"image":26865},{"width":340,"height":341},{"sys":26867,"fields":26870},{"id":26868,"createdAt":26869},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":26871,"slug":26872,"articleIntro":26871,"category":26873},"4886 - Charges","compte-4886-charges",[26874],{"metadata":26875,"sys":26878,"fields":26885},{"tags":26876,"concepts":26877},[],[],{"space":26879,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26881,"publishedVersion":292,"revision":24,"contentType":26883,"locale":29},{"sys":26880},{"type":12,"linkType":13,"id":14},{"sys":26882},{"id":21,"type":12,"linkType":22},{"sys":26884},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26886,"metaTitle":302,"metaDescription":303,"mainTitle":26887,"subtitle":321,"heroImage":26902,"ctaButton":344,"ctaLink":345},[301],{"data":26888,"content":26889,"nodeType":276},{},[26890,26896],{"data":26891,"content":26892,"nodeType":314},{},[26893],{"data":26894,"marks":26895,"value":313,"nodeType":83},{},[],{"data":26897,"content":26898,"nodeType":168},{},[26899],{"data":26900,"marks":26901,"value":175,"nodeType":83},{},[],{"metadata":26903,"sys":26906,"fields":26911},{"tags":26904,"concepts":26905},[],[],{"space":26907,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26909,"publishedVersion":24,"revision":45,"locale":29},{"sys":26908},{"type":12,"linkType":13,"id":14},{"sys":26910},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26912},{"url":336,"details":26913,"fileName":342,"contentType":343},{"size":338,"image":26914},{"width":340,"height":341},{"sys":26916,"fields":26919},{"id":26917,"createdAt":26918},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":26920,"slug":26921,"articleIntro":-1,"category":26922},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[26923],{"metadata":26924,"sys":26927,"fields":26934},{"tags":26925,"concepts":26926},[],[],{"space":26928,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26930,"publishedVersion":292,"revision":24,"contentType":26932,"locale":29},{"sys":26929},{"type":12,"linkType":13,"id":14},{"sys":26931},{"id":21,"type":12,"linkType":22},{"sys":26933},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26935,"metaTitle":302,"metaDescription":303,"mainTitle":26936,"subtitle":321,"heroImage":26951,"ctaButton":344,"ctaLink":345},[301],{"data":26937,"content":26938,"nodeType":276},{},[26939,26945],{"data":26940,"content":26941,"nodeType":314},{},[26942],{"data":26943,"marks":26944,"value":313,"nodeType":83},{},[],{"data":26946,"content":26947,"nodeType":168},{},[26948],{"data":26949,"marks":26950,"value":175,"nodeType":83},{},[],{"metadata":26952,"sys":26955,"fields":26960},{"tags":26953,"concepts":26954},[],[],{"space":26956,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":26958,"publishedVersion":24,"revision":45,"locale":29},{"sys":26957},{"type":12,"linkType":13,"id":14},{"sys":26959},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":26961},{"url":336,"details":26962,"fileName":342,"contentType":343},{"size":338,"image":26963},{"width":340,"height":341},{"sys":26965,"fields":26968},{"id":26966,"createdAt":26967},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":26969,"slug":26970,"articleIntro":26969,"category":26971},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[26972],{"metadata":26973,"sys":26976,"fields":26983},{"tags":26974,"concepts":26975},[],[],{"space":26977,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":26979,"publishedVersion":292,"revision":24,"contentType":26981,"locale":29},{"sys":26978},{"type":12,"linkType":13,"id":14},{"sys":26980},{"id":21,"type":12,"linkType":22},{"sys":26982},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":26984,"metaTitle":302,"metaDescription":303,"mainTitle":26985,"subtitle":321,"heroImage":27000,"ctaButton":344,"ctaLink":345},[301],{"data":26986,"content":26987,"nodeType":276},{},[26988,26994],{"data":26989,"content":26990,"nodeType":314},{},[26991],{"data":26992,"marks":26993,"value":313,"nodeType":83},{},[],{"data":26995,"content":26996,"nodeType":168},{},[26997],{"data":26998,"marks":26999,"value":175,"nodeType":83},{},[],{"metadata":27001,"sys":27004,"fields":27009},{"tags":27002,"concepts":27003},[],[],{"space":27005,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27007,"publishedVersion":24,"revision":45,"locale":29},{"sys":27006},{"type":12,"linkType":13,"id":14},{"sys":27008},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27010},{"url":336,"details":27011,"fileName":342,"contentType":343},{"size":338,"image":27012},{"width":340,"height":341},{"sys":27014,"fields":27017},{"id":27015,"createdAt":27016},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":27018,"slug":27019,"articleIntro":27018,"category":27020},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[27021],{"metadata":27022,"sys":27025,"fields":27032},{"tags":27023,"concepts":27024},[],[],{"space":27026,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27028,"publishedVersion":292,"revision":24,"contentType":27030,"locale":29},{"sys":27027},{"type":12,"linkType":13,"id":14},{"sys":27029},{"id":21,"type":12,"linkType":22},{"sys":27031},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27033,"metaTitle":302,"metaDescription":303,"mainTitle":27034,"subtitle":321,"heroImage":27049,"ctaButton":344,"ctaLink":345},[301],{"data":27035,"content":27036,"nodeType":276},{},[27037,27043],{"data":27038,"content":27039,"nodeType":314},{},[27040],{"data":27041,"marks":27042,"value":313,"nodeType":83},{},[],{"data":27044,"content":27045,"nodeType":168},{},[27046],{"data":27047,"marks":27048,"value":175,"nodeType":83},{},[],{"metadata":27050,"sys":27053,"fields":27058},{"tags":27051,"concepts":27052},[],[],{"space":27054,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27056,"publishedVersion":24,"revision":45,"locale":29},{"sys":27055},{"type":12,"linkType":13,"id":14},{"sys":27057},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27059},{"url":336,"details":27060,"fileName":342,"contentType":343},{"size":338,"image":27061},{"width":340,"height":341},{"sys":27063,"fields":27066},{"id":27064,"createdAt":27065},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":27067,"slug":27068,"articleIntro":27067,"category":27069},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[27070],{"metadata":27071,"sys":27074,"fields":27081},{"tags":27072,"concepts":27073},[],[],{"space":27075,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27077,"publishedVersion":292,"revision":24,"contentType":27079,"locale":29},{"sys":27076},{"type":12,"linkType":13,"id":14},{"sys":27078},{"id":21,"type":12,"linkType":22},{"sys":27080},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27082,"metaTitle":302,"metaDescription":303,"mainTitle":27083,"subtitle":321,"heroImage":27098,"ctaButton":344,"ctaLink":345},[301],{"data":27084,"content":27085,"nodeType":276},{},[27086,27092],{"data":27087,"content":27088,"nodeType":314},{},[27089],{"data":27090,"marks":27091,"value":313,"nodeType":83},{},[],{"data":27093,"content":27094,"nodeType":168},{},[27095],{"data":27096,"marks":27097,"value":175,"nodeType":83},{},[],{"metadata":27099,"sys":27102,"fields":27107},{"tags":27100,"concepts":27101},[],[],{"space":27103,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27105,"publishedVersion":24,"revision":45,"locale":29},{"sys":27104},{"type":12,"linkType":13,"id":14},{"sys":27106},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27108},{"url":336,"details":27109,"fileName":342,"contentType":343},{"size":338,"image":27110},{"width":340,"height":341},{"sys":27112,"fields":27115},{"id":27113,"createdAt":27114},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":27116,"slug":27117,"articleIntro":-1,"category":27118},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[27119],{"metadata":27120,"sys":27123,"fields":27130},{"tags":27121,"concepts":27122},[],[],{"space":27124,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27126,"publishedVersion":292,"revision":24,"contentType":27128,"locale":29},{"sys":27125},{"type":12,"linkType":13,"id":14},{"sys":27127},{"id":21,"type":12,"linkType":22},{"sys":27129},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27131,"metaTitle":302,"metaDescription":303,"mainTitle":27132,"subtitle":321,"heroImage":27147,"ctaButton":344,"ctaLink":345},[301],{"data":27133,"content":27134,"nodeType":276},{},[27135,27141],{"data":27136,"content":27137,"nodeType":314},{},[27138],{"data":27139,"marks":27140,"value":313,"nodeType":83},{},[],{"data":27142,"content":27143,"nodeType":168},{},[27144],{"data":27145,"marks":27146,"value":175,"nodeType":83},{},[],{"metadata":27148,"sys":27151,"fields":27156},{"tags":27149,"concepts":27150},[],[],{"space":27152,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27154,"publishedVersion":24,"revision":45,"locale":29},{"sys":27153},{"type":12,"linkType":13,"id":14},{"sys":27155},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27157},{"url":336,"details":27158,"fileName":342,"contentType":343},{"size":338,"image":27159},{"width":340,"height":341},{"sys":27161,"fields":27164},{"id":27162,"createdAt":27163},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":27165,"slug":27166,"articleIntro":27165,"category":27167},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[27168],{"metadata":27169,"sys":27172,"fields":27179},{"tags":27170,"concepts":27171},[],[],{"space":27173,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27175,"publishedVersion":292,"revision":24,"contentType":27177,"locale":29},{"sys":27174},{"type":12,"linkType":13,"id":14},{"sys":27176},{"id":21,"type":12,"linkType":22},{"sys":27178},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27180,"metaTitle":302,"metaDescription":303,"mainTitle":27181,"subtitle":321,"heroImage":27196,"ctaButton":344,"ctaLink":345},[301],{"data":27182,"content":27183,"nodeType":276},{},[27184,27190],{"data":27185,"content":27186,"nodeType":314},{},[27187],{"data":27188,"marks":27189,"value":313,"nodeType":83},{},[],{"data":27191,"content":27192,"nodeType":168},{},[27193],{"data":27194,"marks":27195,"value":175,"nodeType":83},{},[],{"metadata":27197,"sys":27200,"fields":27205},{"tags":27198,"concepts":27199},[],[],{"space":27201,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27203,"publishedVersion":24,"revision":45,"locale":29},{"sys":27202},{"type":12,"linkType":13,"id":14},{"sys":27204},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27206},{"url":336,"details":27207,"fileName":342,"contentType":343},{"size":338,"image":27208},{"width":340,"height":341},{"sys":27210,"fields":27213},{"id":27211,"createdAt":27212},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":27214,"slug":27215,"articleIntro":-1,"category":27216},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[27217],{"metadata":27218,"sys":27221,"fields":27228},{"tags":27219,"concepts":27220},[],[],{"space":27222,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27224,"publishedVersion":292,"revision":24,"contentType":27226,"locale":29},{"sys":27223},{"type":12,"linkType":13,"id":14},{"sys":27225},{"id":21,"type":12,"linkType":22},{"sys":27227},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27229,"metaTitle":302,"metaDescription":303,"mainTitle":27230,"subtitle":321,"heroImage":27245,"ctaButton":344,"ctaLink":345},[301],{"data":27231,"content":27232,"nodeType":276},{},[27233,27239],{"data":27234,"content":27235,"nodeType":314},{},[27236],{"data":27237,"marks":27238,"value":313,"nodeType":83},{},[],{"data":27240,"content":27241,"nodeType":168},{},[27242],{"data":27243,"marks":27244,"value":175,"nodeType":83},{},[],{"metadata":27246,"sys":27249,"fields":27254},{"tags":27247,"concepts":27248},[],[],{"space":27250,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27252,"publishedVersion":24,"revision":45,"locale":29},{"sys":27251},{"type":12,"linkType":13,"id":14},{"sys":27253},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27255},{"url":336,"details":27256,"fileName":342,"contentType":343},{"size":338,"image":27257},{"width":340,"height":341},{"sys":27259,"fields":27262},{"id":27260,"createdAt":27261},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":27263,"slug":27264,"articleIntro":27263,"category":27265},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[27266],{"metadata":27267,"sys":27270,"fields":27277},{"tags":27268,"concepts":27269},[],[],{"space":27271,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27273,"publishedVersion":292,"revision":24,"contentType":27275,"locale":29},{"sys":27272},{"type":12,"linkType":13,"id":14},{"sys":27274},{"id":21,"type":12,"linkType":22},{"sys":27276},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27278,"metaTitle":302,"metaDescription":303,"mainTitle":27279,"subtitle":321,"heroImage":27294,"ctaButton":344,"ctaLink":345},[301],{"data":27280,"content":27281,"nodeType":276},{},[27282,27288],{"data":27283,"content":27284,"nodeType":314},{},[27285],{"data":27286,"marks":27287,"value":313,"nodeType":83},{},[],{"data":27289,"content":27290,"nodeType":168},{},[27291],{"data":27292,"marks":27293,"value":175,"nodeType":83},{},[],{"metadata":27295,"sys":27298,"fields":27303},{"tags":27296,"concepts":27297},[],[],{"space":27299,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27301,"publishedVersion":24,"revision":45,"locale":29},{"sys":27300},{"type":12,"linkType":13,"id":14},{"sys":27302},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27304},{"url":336,"details":27305,"fileName":342,"contentType":343},{"size":338,"image":27306},{"width":340,"height":341},{"sys":27308,"fields":27311},{"id":27309,"createdAt":27310},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":27312,"slug":27313,"articleIntro":27312,"category":27314},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[27315],{"metadata":27316,"sys":27319,"fields":27326},{"tags":27317,"concepts":27318},[],[],{"space":27320,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27322,"publishedVersion":292,"revision":24,"contentType":27324,"locale":29},{"sys":27321},{"type":12,"linkType":13,"id":14},{"sys":27323},{"id":21,"type":12,"linkType":22},{"sys":27325},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27327,"metaTitle":302,"metaDescription":303,"mainTitle":27328,"subtitle":321,"heroImage":27343,"ctaButton":344,"ctaLink":345},[301],{"data":27329,"content":27330,"nodeType":276},{},[27331,27337],{"data":27332,"content":27333,"nodeType":314},{},[27334],{"data":27335,"marks":27336,"value":313,"nodeType":83},{},[],{"data":27338,"content":27339,"nodeType":168},{},[27340],{"data":27341,"marks":27342,"value":175,"nodeType":83},{},[],{"metadata":27344,"sys":27347,"fields":27352},{"tags":27345,"concepts":27346},[],[],{"space":27348,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27350,"publishedVersion":24,"revision":45,"locale":29},{"sys":27349},{"type":12,"linkType":13,"id":14},{"sys":27351},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27353},{"url":336,"details":27354,"fileName":342,"contentType":343},{"size":338,"image":27355},{"width":340,"height":341},{"sys":27357,"fields":27360},{"id":27358,"createdAt":27359},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":27361,"slug":27362,"articleIntro":-1,"category":27363},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[27364],{"metadata":27365,"sys":27368,"fields":27375},{"tags":27366,"concepts":27367},[],[],{"space":27369,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27371,"publishedVersion":292,"revision":24,"contentType":27373,"locale":29},{"sys":27370},{"type":12,"linkType":13,"id":14},{"sys":27372},{"id":21,"type":12,"linkType":22},{"sys":27374},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27376,"metaTitle":302,"metaDescription":303,"mainTitle":27377,"subtitle":321,"heroImage":27392,"ctaButton":344,"ctaLink":345},[301],{"data":27378,"content":27379,"nodeType":276},{},[27380,27386],{"data":27381,"content":27382,"nodeType":314},{},[27383],{"data":27384,"marks":27385,"value":313,"nodeType":83},{},[],{"data":27387,"content":27388,"nodeType":168},{},[27389],{"data":27390,"marks":27391,"value":175,"nodeType":83},{},[],{"metadata":27393,"sys":27396,"fields":27401},{"tags":27394,"concepts":27395},[],[],{"space":27397,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27399,"publishedVersion":24,"revision":45,"locale":29},{"sys":27398},{"type":12,"linkType":13,"id":14},{"sys":27400},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27402},{"url":336,"details":27403,"fileName":342,"contentType":343},{"size":338,"image":27404},{"width":340,"height":341},{"sys":27406,"fields":27409},{"id":27407,"createdAt":27408},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":27410,"slug":27411,"articleIntro":27410,"category":27412},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[27413],{"metadata":27414,"sys":27417,"fields":27424},{"tags":27415,"concepts":27416},[],[],{"space":27418,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27420,"publishedVersion":292,"revision":24,"contentType":27422,"locale":29},{"sys":27419},{"type":12,"linkType":13,"id":14},{"sys":27421},{"id":21,"type":12,"linkType":22},{"sys":27423},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27425,"metaTitle":302,"metaDescription":303,"mainTitle":27426,"subtitle":321,"heroImage":27441,"ctaButton":344,"ctaLink":345},[301],{"data":27427,"content":27428,"nodeType":276},{},[27429,27435],{"data":27430,"content":27431,"nodeType":314},{},[27432],{"data":27433,"marks":27434,"value":313,"nodeType":83},{},[],{"data":27436,"content":27437,"nodeType":168},{},[27438],{"data":27439,"marks":27440,"value":175,"nodeType":83},{},[],{"metadata":27442,"sys":27445,"fields":27450},{"tags":27443,"concepts":27444},[],[],{"space":27446,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27448,"publishedVersion":24,"revision":45,"locale":29},{"sys":27447},{"type":12,"linkType":13,"id":14},{"sys":27449},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27451},{"url":336,"details":27452,"fileName":342,"contentType":343},{"size":338,"image":27453},{"width":340,"height":341},{"sys":27455,"fields":27458},{"id":27456,"createdAt":27457},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":27459,"slug":27460,"articleIntro":27459,"category":27461},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[27462],{"metadata":27463,"sys":27466,"fields":27473},{"tags":27464,"concepts":27465},[],[],{"space":27467,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27469,"publishedVersion":292,"revision":24,"contentType":27471,"locale":29},{"sys":27468},{"type":12,"linkType":13,"id":14},{"sys":27470},{"id":21,"type":12,"linkType":22},{"sys":27472},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27474,"metaTitle":302,"metaDescription":303,"mainTitle":27475,"subtitle":321,"heroImage":27490,"ctaButton":344,"ctaLink":345},[301],{"data":27476,"content":27477,"nodeType":276},{},[27478,27484],{"data":27479,"content":27480,"nodeType":314},{},[27481],{"data":27482,"marks":27483,"value":313,"nodeType":83},{},[],{"data":27485,"content":27486,"nodeType":168},{},[27487],{"data":27488,"marks":27489,"value":175,"nodeType":83},{},[],{"metadata":27491,"sys":27494,"fields":27499},{"tags":27492,"concepts":27493},[],[],{"space":27495,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27497,"publishedVersion":24,"revision":45,"locale":29},{"sys":27496},{"type":12,"linkType":13,"id":14},{"sys":27498},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27500},{"url":336,"details":27501,"fileName":342,"contentType":343},{"size":338,"image":27502},{"width":340,"height":341},{"sys":27504,"fields":27507},{"id":27505,"createdAt":27506},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":27508,"slug":27509,"articleIntro":-1,"category":27510},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[27511],{"metadata":27512,"sys":27515,"fields":27522},{"tags":27513,"concepts":27514},[],[],{"space":27516,"id":287,"type":16,"createdAt":288,"updatedAt":289,"environment":27518,"publishedVersion":292,"revision":24,"contentType":27520,"locale":29},{"sys":27517},{"type":12,"linkType":13,"id":14},{"sys":27519},{"id":21,"type":12,"linkType":22},{"sys":27521},{"type":12,"linkType":27,"id":295},{"contentfulName":297,"modelCategoryName":298,"slug":299,"contentTypeSlug":27523,"metaTitle":302,"metaDescription":303,"mainTitle":27524,"subtitle":321,"heroImage":27539,"ctaButton":344,"ctaLink":345},[301],{"data":27525,"content":27526,"nodeType":276},{},[27527,27533],{"data":27528,"content":27529,"nodeType":314},{},[27530],{"data":27531,"marks":27532,"value":313,"nodeType":83},{},[],{"data":27534,"content":27535,"nodeType":168},{},[27536],{"data":27537,"marks":27538,"value":175,"nodeType":83},{},[],{"metadata":27540,"sys":27543,"fields":27548},{"tags":27541,"concepts":27542},[],[],{"space":27544,"id":329,"type":59,"createdAt":330,"updatedAt":330,"environment":27546,"publishedVersion":24,"revision":45,"locale":29},{"sys":27545},{"type":12,"linkType":13,"id":14},{"sys":27547},{"id":21,"type":12,"linkType":22},{"title":334,"description":175,"file":27549},{"url":336,"details":27550,"fileName":342,"contentType":343},{"size":338,"image":27551},{"width":340,"height":341},1779437200408]